SUMMARY
Purpose of this study was to examine the effect of the audit committee, company risk, company size, good corporate governance, and tax burden on tax avoidance in the property, real estate, and construction sectors listed on the stock exchange from 2016 to 2019. The object of this study of 65 companies property, real estate and construction are listed on the Stock Exchange from 2016 to 2019. Through purposive sampling, sample into 13 companies with standar as follows: companies listed on the Stock Exchange from 2016 to 2019 period, The company's 2016-2019 financial statements must be profitable, and the 2016-2019 financial statements must have deferred tax expense. The research method used is quantitative method, classical hypothesis testing and multiple linear regression and theresult is that the audit committee, company risk, company size, good corporate governance and tax burden have no partial or simultaneous effect on tax avoidance.