<![CDATA[Purpose – This study seeks to determine the extent of the role of the executive in playing its policies in determining the cost of taxes.Methodology/approach – To find out more about executive capabilities in determining tax policy, financial statements from issuer manufacturing companies for the 2015 - 2019 period were used. All data was obtained by purposive sampling. SPSS 25 is used in analyzing data and answering the objectives of this study.Findings – The role of Executive Characteristics has no influence on Tax Avoidance. Tax Avoidance is influenced by Executive Characteristics and Firms Size. This is because executives do not have the desire to do tax avoidance through things that are possible to reduce tax payments, taking advantage of transactions that are of a nature related parties between branches within the company,Novelty/value – Executive character and Forms Size have no effect on Tax Avoidance, because executives want a good company reputation among stakeholders and there is also no material effect if tax avoidance is carried out]]>
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