ANALISIS PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (Analisis Pengaruh Corporate Governance, Characteristic And CEO Compensation Terhadap Tax Aggressiveness)

Abstract

The purpose of this research isto examine the effect corporate governance, characteristic and CEO compensation on tax aggressiveness to the manufacturing companies listed on the Indonesia Stock Exchange. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation. This study uses secondary data with entire population manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013 up to 2015. The research sample are consists of 35 companies. The sampling method used to determine the sample is purposive sampling. The analysis model in the research used multiple linear regression analysis. Based on analytical results concluded that the board size have no significant effect on tax aggressiveness, the proportion of independent board, age and tenure have the significant and positive effect on tax aggressiveness, while salary has the significant and negative effect on tax aggressiveness