PENGARUH KARAKTERISTIK EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE (Studi Kasus Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia)

Abstract

BSTRACT
Tax avoidance is the way the tax savings are still in the corridors of law (lawful
fashion). Characteristics of the Executive, Audit Committee, Company Size,
Leverage and Sales Growth used as independent variables were estimated to give
effect to tax avoidance as the dependent variable. This type of research is
classified in quantitative research. The population in this study is LQ45
companies Listed in Indonesia Stock Exchange (BEI) in the year 2013 until 2016.
How the selection of the sample with the purposive sampling method in order to
get the total sample of 38 companies and the number of observations
(observation) as much as 152 times. The data used in this research is secondary
data obtained from www.idx.co.id. Data collection techniques with technical
documentation, in this case the data is in the form of annual repord company.
Data were analyzed using multiple linear analysis. The results of this study point
out that the character of the executive, audit committee, Vendor size, leverage and
sales growth have no effect on tax avoidance.
Keywords: Tax avoidance, Characteristics Executive, Audit Committee, Company
Size, Leverage, Sales Growth, Company LQ45 Indonesian Stock Exchange.