This study aimed to examine the empirical evidence related to the influence of capital intensity, sales growth, and executive character on tax avoidance with leverage as intervening variable. The population of this study are manufacturing companies listed on Indonesia Stock Exchange during 2014 until 2016. This study used purposive sampling to select the sample. The number of samples in this study are 145 samples. The data which is analyzed in this study from the financial statements of the company. Analysis technique which is used were multiple regression analysis and simple regression analysis by SPSS. The results of this study indicate that sales growth, executive character, and leverage has a positive influence on tax avoidance. Executive character has a positive influence on leverage. Capital intensity has no influence on tax avoidance. Leverage has no influence in mediating the relationship between executive character and tax avoidance.