DAMPAK KARAKTERISTIK EKSEKUTIF, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)
MetadataShow full item record
Tax avoidance is a transaction scheme aimed at minimizing the tax burden by exploiting weaknesses of the tax provisions of a country without violating the law and the law. This study aims to examine and provide empirical evidence influence BetweenCharacteristics of the Executive, Profitability, Institutional Ownership and Firm Size And Its Impact On Tax Avoidance. The results show that: 1) Characteristics of the Executive (X1) significantly affect the Tax Avoidance (Y). Karakteistik where the executive is divided into the first two characteristics executives who are risk takers, and the second that is characteristic of executives who are risk averse. 2) Profitability (X2) significantly affect the Tax Avoidance (Y). As measured by the ratio of return on assets. 3) Institutional Ownership (X3) did not significantly affect the Tax Avoidance (Y). Where this variable is measured by the number of shares divided by total shares institutions. 4) Company Size (X4) firm size as measured by total assets log has a significant influence on Tax avoidance (Y). For further research should add other variables that may affect tax avoidance.