Pengaruh Karakter Eksekutif Terhada Tax Avoidance Dengan Leverage Sebagai Variabel Intervening

Abstract

This study aims to examine the influence of executive characters on tax avoidance with leverage as an intervening variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Sampling using purposive sampling method and obtained 24 companies. This study uses multiple linear regression analysis and also simple linear regression. The results of the study show that executive character variables not influence tax avoidance with leverage as an intervening variable.

Keywords: executive characters, leverage, tax avoidance