PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

Abstract

The purpose of this study is to determine how the influence of executive compensation , executive ownership and independent commissioneron tax avoidance. Agency theory used to underpin the above relationship. The sampling technique used was purposive sampling. The sample in this research is 14 manufacturing companies listed in Indonesia Stock Exchange ( BEI ) from 2010 to 2014. Data used secondary data obtained from the annual financial report through website and other sources. The analytical method used in this research is regression analysis .This result shows that executive compensation, executive ownership and independent commissioner does not have a significant effect executive on tax avoidance. Further the audit quality influence  tax avoidance and audit quality are not able to moderate the relationship between executive compensation, executiveand independent commissioner with tax avoidance .

Keyword :       executive compensation ,  executiveownership, independentcommissioner, auditquality,  Tax Avoidance