This research aims to test and prove empirically the influence of the relationship of executive character to leverage, executive character of tax avoidance, sales growth on tax avoidance, leverage against tax avoidance, and executive character of tax avoidance with leverage as an intervening variable. The problem in this study is that there are still companies doing tax avoidance and inconsistency of the result of previous studies. This research method uses empirical studies on consumer goods manufacturing sub-sector companies in the period 2015-2017. The population in this study is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2017. This research sample was selected by purposive sampling method and obtained a sample of 53 samples. Data obtained from the Indonesia Stock Exchange (BEI) and the website www.idx.co.id, the data analyzed were processing from annual reports and company financial statements. Hypothesis testing is done by using path analysis and multiple regression analysis, testing using SPSS 15.0. Based on the analysis that has been done, the results show that the executive character has not affect leverage, executive character has a negative effect on tax avoidance, sales growth has not affect tax avoidance, leverage has not affect tax avoidance, and executive character has a positive effect on tax avoidance with leverage. as an intervening variable.