PENGARUH KUALITAS AUDIT, KOMPENSASI RUGI FISKAL, KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

Abstract

     Tax sector is the most important element to sustain the revenue budget of a country. But there are several obstacles in order to optimize tax revenue, one of which is tax avoidance. Tax avoidance is a strategy to minimize the company's tax burden. For this study aims to analyze and obtain empirical evidence about effect of quality audit, Tax Loss Compensation, executive character against tax avoidance. This study used a sample using purposive sampling method on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. The number of companies sampled are as many as 46 companies with observations for 5 years so that the samples treated in this study as many as 230.

    The data analysis technique used is multiple linear regression using SPSS version 17. The results of this study showed that the quality of the audit and executive character significant effect on tax avoidance while the Tax Loss Compensation no significant effect on tax avoidance.

Keywords: Quality Audit, Tax Loss Compensation, Executive Characters, Tax Avoidance