PENGARUH KARAKTERISTIK EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE

Abstract

This study aims to analyze of how much executive characteristic, institutional ownership and financial distress influencing tax avoidance in the automotive subsector manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The factors tested in this study are tax avoidance as the dependent variable while executive characteristic, institutional ownership and financial distress are independent variables. The sample of this study consists of 12 automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) and submitting financial reports consistently within a period of 4 years, which is 2018-2021. The data used in this study is secondary data and the sample selection using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of executive characteristic, institutional ownership and financial distress on tax avoidance. The results of this study indicate that the executive characteristic and financial distress have an effect on tax avoidance. Meanwhile institutional does not have any effect on tax avoidance.