Tax is a mandatory contribution to the state that is owed by an individual or a coercive body in accordance with the law. Taxes are the main source of income for the State of Indonesia which is used for the welfare of the people. But there are still many parties who are not yet aware of the importance of paying taxes and tax evasion. This study aims to provide empirical evidence regarding the relationship of company characteristics and advertising burden to tax avoidance with Corporate Social Responsibility as an intervening variable. The company's characteristics use profitability and company size. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Sampling using purposive sample method and obtained a sample of 107 samples. Data obtained from the Indonesia Stock Exchange Yogyakarta area office and website www.idx.co.id, the data analyzed in this study are processed from annual reports and company financial statements. The analysis technique used for testing is path analysis using SPSS 15.0. The results showed that profitability and advertising burden did not affect CSR, company size had a positive effect on CSR, profitability had a negative effect on tax avoidance, firm size had no effect on tax avoidance, advertising burden positively affected tax avoidance and profitability, company size and advertising burden has no effect on tax avoidance with Corporate Social Responsibility as an intervening variable.