SUMMARY
This study aims to determine the effect of sales growth, leverage and profitability on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Leverage is proxied by Debt to Equity Ratio (DER), Profitability is proxied by Return on Equity (ROE) and Tax Avoidance which is proxied by Effective Tax Rate (ETR).This research is a causative research. The population in this study were 179 companies listed on the IDX. The sample selection used a purposive sampling technique and the research sample was obtained from 22 issuers' financial reports. The data in this study are secondary data obtained from the Indonesia Stock Exchange (BEI) and the official website of the company concerned. The data analysis used was descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis.The results showed that sales growth and leverage do not have a significant effect on tax avoidance. Meanwhile, profitability has a significant positive effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Keywords: Sales growth; leverage; profitability; tax avoidance.