PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Abstract

This study aimed to test the Influence of executive character and examine the effect of corporate governance is proxied by institutional ownership, independent directors, audit committees and audit quality against tax avoidance. From the selection of the sample using purposive sampling method obtained 55 manufacturing companies that could be sampled. The data of this study in the form of annual reports and financial statements of manufacturing companies is sourced from Indonesia Stock Exchange ( IDX ) 2009-2012. This study uses a simple linear regression analysis and SPSS and Eviews program as a means of data processing.

Based on the results of hypothesis testing found that the executive character negatively affect on tax avoidance, corporate governace mechanism which is proxied by institutional ownership and audit committees positive effect on tax avoidance, while the corporate mechanism Governace which is proxied by independent commissioners and audit quality has no effect on tax avoidance.

Keywords : executive character , corporate governance , tax avoidance