This research aims to know the influence of leverage, fixed assets intensity, size of company, company's age, and deferred tax expense against the tendency of companies select the fixed assets revaluation. This study used a purposive sampling with specific criteria or considerations. The sample in this research is the 2015-2017 period of manufacturing companies with a total of 123 sample company. Types of data used in this research is secondary data. The research results showed that leverage, fixed assets intensity, size of the company doesn't have an effect on the tendency of choosing company fixed assets revaluation, age of influential companies negatively to the tendency of companies choose fixed assets revaluation, and deferred tax expense of influential positively to the tendency of companies select the fixed assets revaluation.