PENGARUH KARAKTER EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI tahun 2010-2014)

Abstract

            The purpose of this research is to determinethe effect of the executive character, institutional ownership, the audit committee, the size of the company, and sales growth toward tax avoidance empirically. The researcher used executive character, institutional ownership, the audit committee, the company's size and sales growth as the independent variables that are estimated affect the dependent variable (tax avoidance) that is represented through Cash effective tax rate (CETR). This research was conducted at manufacturing company that has already registered in BEI during 2010-2014. This study used a purposive sampling method so that the researcher got 55 companies as the samples and 234 observation. The results of this research shows that character executive give a significant negative impact to tax avoidance. Meanwhile, sales growth gave a significant positive impact to tax avoidance. Furthermore, institutional ownership, the audit committee, and asking the company do not affect significantly to tax avoidance.

 

Keywords: tax avoidance, the executive character, institutional ownership, the audit committee, the size of the company, sales growth