This research aims to analyze the effect of profitability, leverage and size of the company on tax avoidance through earnings management practices in manufacturing companies going public in Indonesia. Profitability indicators are measured by comparing operating income with total company assets. Leverage is measured by comparing total debt with total assets. Company size is measured using the natural logarithm of total assets. Tax avoidance is measured using the Cash Effective Tax Rate. Earnings management practices are measured using the discretionary accruals. The population is all manufacturing companies that went public in Indonesia. Samples were selected using the purposive sampling method. Path analysis is used to test the hypothesis of the direct effect of profitability, leverage and firm size on earnings management practices and tax avoidance. As well as examining the indirect effect of profitability, leverage and company size on tax avoidance through earnings management practices. Research has found evidence of profitability, leverage and firm size directly have a significant effect on management practices and tax avoidance. Earnings management practices have a significant effect on tax avoidance. Profitability Leverage and company size significantly influence tax avoidance through earnings management practice.