the purpose of this study is to find out whether profitability, leverage, capital intensity, and company size variables influence tax avoidance. this reasearch is intended in quantitative research. this population in this study ia a food and beverage sub-sector manufacturing company listed on the indonesia stock exchange (IDX) in 2013-2017. the type of data used is secondary data from the annual financial statements of sample companies processed using SPSS 23.0 methods of data analisys used namely multiple reggresion analisys to determine the effect between variables profitability, leverage, capital intensity, and firm size on tax avoidance variables. the result of this study indicate that profitability, leverage, capital intensity do not effect tax evasion, aqnd the size of the company influences tax evasion.