PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2014

Abstract

This study aims to determine the effect of character executive and corporate governance with proxy institutional ownership, independent board, board of directors and audit committee against tax evasion in manufacturing companies in the industrial sector and the chemical, the various sectors of industry, and the consumer goods industry sector registered Indonesia Stock Exchange (BEI) from 2010-2014. The sample selection this study using purposive sampling with a sample of 130 manufacturing companies. The analytical tool used to test the hypothesis that multiple regression analysis using SPSS 16.0. This study shows that the character of executive and corporate governance element consisting of institutional ownership, the composition of the independent board, board of directors and audit committee has no effect on tax evasion (tax avoidance).