This study aims to determine the influence of leverage on tax avoidance in mining and agriculture companies listed on the Indonesia Stock Exchange in the period 2015-2017. The factors tested in this study is leverage as an independent variable, while tax avoidance is the dependent variable. The population in this study are time listed companies listed on the Indonesia Stock Exchange for the period 2015-2017, which amount to 42 companies. The sampling technique used in this study is non probability sampling with a purposive sampling method, so that the number of samples is 19 companies. While the data analysis used in this study is panel data regression analysis at a significance level of 5%. Based on data, the study results showed that leverage has an affect on tax avoidance.