<p><em>This study aims to determine the effect of leverage on Tax Avoidance and the effect of Company Size on Tax Avoidance with profitability as a moderating variable in Manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.</em></p><p><em>The sample used in this study was obtained using purposive sampling method and the analysis technique used was descriptive statistical analysis, linear regression analysis, classical assumption test, and hypothesis testing. The total population according to the criteria in this study is 48 companies with a sample of 144 annual reports.</em></p><p><em>The results of this study show that leverage has a significant effect on tax avoidance, firm size has a significant effect on tax avoidance. Profitability as a moderating variable cannot moderate the effect of leverage and firm size on tax avoidance. In addition, leverage and firm size with profitability as a moderating variable have a simultaneous effect on tax avoidance.</em></p><p><strong> </strong></p><p><strong>Keywords:  </strong><em>Leverage, Firm Size, Tax Avoidance, Profitability</em></p>