Pengaruh Karakter Ekskutif, Corporate Governance dan Kompensasi Ekskutif Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Indeks LQ45 Yang Terdaftar Di BEI Periode 2014-2018)

Abstract

The purpose of this research is to test the influence of the character of the executive, corporate governance and executive compensation against tax avoidance. This research using a sample of companies included in the LQ45 index which are listed on the Indonesia stock Exchange in the period 2014 to 2018. Sampling method used in this research is quantitative, the number of companies who used a sample of this company are 45 companies, limited by the research criteria, found 13 companies that match the criteria with observations for 5 years, so the data used is 65 samples. The processing of the data that the researchers used is multiple linear regression analysis. The results of this study show that the character of executive influence on tax avoidance. The results of this study show that institutional ownership has no effect on tax avoidance. The results of this study showed that the proportion of independent commissioners has no effect on tax avoidance. While executive compensation effect on tax avoidance