Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance

I Made Aditya Nugrahitha (Fakultas ekonomi dan bisnis)
Herkulanus Bambang Suprasto

E-JURNAL AKUNTANSI
Vol 22 No 3 (2018)

Tax Avoidance is an attempt to avoid taxes by using loopholes in the government tax regulations.This study is proposed to determine the relationship between profitability, leverage, corporategovernance, and executive character on tax avoidance. Tax avoidance measurement in thisresearch uses cash effective tax rate (CETR). CETR in question is cash used for financing the taxexpense divided by profit before tax. The research was conducted on companies incorporated inthe Corporate Governance Forum of Indonesia which was included in the rating of CorporateGovernance Perception Index (CGPI) and Indonesia Stock Exchange from 2011 to 2015 period.The number of samples obtained is 40 companies using purposive sampling. Multiple linearregression used as a technique in data analysis in this research. The results shows that profitabilitydoes not affect tax avoidance, leverage, corporate governance and executive character has apositive effect on tax avoidance.Keywords: tax avoidance, profitability, leverage, corporate governance, executive character.