PENGARUH KARAKTER EKSEKUTIF TERHADAP
PENGHINDARAN PAJAK (TAX AVOIDANCE)
Abstract
Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other existing rules. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aims to analyze the influence of executive character in the company on tax avoidance. Object of the study are manufacturing companies listed on the Indonesia stock exchange in the period of 2006-2010. Determination of the sample is done by using purposive sampling method. The secondary data are taken from financial reports available in the OSIRIS data. Multiple linear regressions is used as the method of analysis The result of this study is that executives who have the character of risk taker have significantly positive effect on tax avoidance.
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