PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Abstract

This study aims to determine the effect of corporate governance, profitability and executive character to the activity of tax avoidance in companies listed on the Indonesia Stock Exchange in 2012-2014. The elements of corporate governance consists of a proportion of the board of directors, audit quality and audit committee as well as the elements of profitability is return on assets and the last variable is an executive character. The samples are property, real estate, and building construction companies are listed on the Indonesia Stock Exchange 2012- 2014. The samples obtained 38 companies were selected by using purposive sampling. Hypothesis testing was performed by multiple regression. The results show that the elements of corporate governance, namely the proportion of board of directors, audit quality and audit committee did not significantly effect on activity of tax avoidance. While the return on assets and executive character are significantly effect on activity of tax avoidance.

Keywords: corporate governance, the proportion of independent board, the quality audit, the audit committee, profitability, return on assets, executive character