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  The purpose of this study was to determine the effect of company characteristics on tax avoidance and it’s effect on firm value. Sampling uses a purposive sampling method. The sample consisted of 19 agricultural sector companies listed on the Indonesia Stock Exchange in 2013-2017. The hypothesis is tested using partial least square software. The results showed profitability has a significant effect on tax avoidance, leverage doesn’t have a significant effect on tax avoidance, firm size doesn’t have a significant effect on tax avoidance, profitability has a significant effect on firm value, leverage doesn’t have a significant effect on firm value, firm size has an influence on firm value. Tax avoidance has a significant effect on firm value, tax avoidance isn’t able to mediate the effect of profitability on firm value, tax avoidance isn’t able to mediate the effect of leverage on firm value, tax avoidance is able to mediate firm size on firm value. Abstrak:  Tujuan penelitian  ini untuk  mengetahui pengaruh karakteristik perusahaan  terhadap  penghindaran pajak serta dampaknya terhadap nilai perusahaan. Penarikan sampel menggunakan metode purposive sampling. Sampel terdiri atas 19 perusahaan sektor pertanian yang  terdaftar di Bursa Efek Indonesia tahun 2013-2017. Hipotesis diuji menggunakan software partial least square. Hasil penelitian menunjukkan profitabilitas memiliki pengaruh yang signifikan pada tax avoidance. Leverage dan ukuran perusahaan tidak  memiliki pengaruh yang  signifikan  pada  tax avoidance. Profitabilitas dan  ukuran perusahaan memiliki pengaruh yang signifikan  pada  nilai  perusahaan. Leverage tidak  memiliki pengaruh  yang signifikan pada nilai perusahaan. Hasil penelitian juga menunjukkan bahwa tax avoidance berpengaruh signifikan terhadap nilai perusahaan, tetapi tidak mampu memediasi pengaruh profitabilitas dan leverage terhadap nilai perusahaan. Sebaliknya, tax avoidance mampu memediasi ukuran perusahaan terhadap nilai perusahaan.

Pengaruh Karateristik Perusahaan Terhadap Tax Avoidance serta Dampaknya pada Nilai Perusahaan