This research aims to analyze the effect of leverage, operating cash flow, the size of the company, the intensity of fixed assets and income tax-deferred interest against the company that did fixed assets revaluation. The subject in this study is the whole sector of companies listed on the Indonesian stock exchange in 2016. In this study, the number of sample is 319 company selected by using purposive sampling method. The research methodology used is logistic regression with analysis tools with analysis tools are used namely SPSS 16. Based on the testing that has been done, the results obtained shows that the cash flow operating leverage, and the intensity of fixed assets has no effect on fixed assets while the size of the company and the income tax-deferred interest has a positive effect against fixed assets revaluation.