PENGARUH KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)

Abstract

This research examines the influence of executive character, company size, and kompenasi fiscal losses on tax avoidance. Characters executives use company proxy risk is measured by EBITDA divided by total assets of the company, company size measured by total assets Ln, and kompenasi fiscal losses is measured using a dummy, while tax avoidance is measured by Effective Tax Rate (ETR).

The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) from 2010 to 2015. Samples were selected based on purposive sampling method. The data used are secondary data derived from the Indonesia Stock Exchangewww.idx.co.id website.

Regression test results indicate that the character of the executive have effect on tax avoidance while the size of the company and tax loss have no effect on tax avoidance.

Keywords: Tax avoidance, executive character, Company Size, Compensation Tax Loss.