Tax Avoidance Level: Executive Characteristic, Independent Commissioner and Profitability in Indonesia Manufacture Company

Giawan Fitria, Ariza Taufik
2020 Proceedings of the Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia   unpublished
This research investigates the relationship between tax avoidance with executive characteristics, independent commissioner and profitability at manufacture firm in Indonesia. Tax avoidance was difference measure by using corporate tax to return ratio (CTTOR). This ratio present for tax avoidance level, in which higher CTTOR means the lower tax avoidance level. This study was using 20 manufacture firms in Indonesia. There were 80 annual reports data. This research used multiple regressions
more » ... e regressions linear with SPSS 23 for tool analysis. The result shows the executive characteristics has negative impact but not significant to tax avoidance. Independence commissioner and profitability have positive significant effect to tax avoidance. Besides, size and total asset turn over and leverage has relationship with tax avoidance.
doi:10.4108/eai.26-3-2019.2290694 fatcat:kaxpcqcusbby3k3kbdjky2merq