PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BEI (2011-2013)

Abstract

This study aims to determine the effect of corporate governance , profitability , and the  executive characteristics to the of tax avoidance in companies listed on the Indonesian Stock Exchange in 2011-2013. Proxy of corporate governance variables consist of institutional ownership , the composition of the independent board , audit committee , and audit quality . As well as the proxy of the variable profitability is return on assets , and the last variable that is executive characteristics.

          In this research, sample selection using purposive sampling method . Purposive sampling method is a method of sample selection based on the criteria desired by the researcher. From this research, obtained a sample of 32 companies out of 336 companies listed on the Stock Exchange from          2011-2013.               Analysis of the data in this study is done by using a test that analysis , multiple linear regression analysis , the classical assumption test , and hypothesis testing . The test results in this study show variable composition of the independent board , audit committee , audit quality , and return on assets did not significant effect on the activity of tax avoidance . While the variable institutional ownership and executive characteristics significantly effect  on of tax avoidance . Keywords : Corporate Governance , Profitability , Executive Characteristics