THE INFLUENCE OF THE EXECUTIVE CHARACTERISTICS AND AUDIT COMMITTEE ON TAX AVOIDANCE
The Influence of The Executive Characteristics and Audit Committee on Tax Avoidance. This research aims to examine the effect of executive characteristics on tax avoidance, to examine the effect of audit committees on tax avoidance and to examine the characteristics of executives and audit committees on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017 were used as samples in this research. The data is processed using multiple regression tests using quantitative methods, where the researchers collect the data about the facts and the nature of the object that being studied systematically by combining the relationships between the variables involved in it and measured in quantity or amount. The results showed that the characteristics of the executive and audit committee had an impact on tax avoidance that is equal to 44.8% While the remaining 55.2% there were other factors that affect tax avoidance. This research shows that the higher the number of executives who have characteristics of risk takers, then it will increase tax avoidance that is done by the management and vice versa. On the other hand, this study found that the higher the number of audit committees, the lower the tax avoidance carried out by management and vice versa. This research give highlight about tax avoidance practices by management and factors may be affected to tax avoidance.