PEGARUH KARAKTER TOP EKSEKUTIF DAN KARAKTERISIKTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ( Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013)

Abstract

This study aimed to examine the effect ofthe character of the company's top executives and characteristic against tax evasion in companies listed on the Stock Exchange in 2009-2013. This research was conducted by looking at the financial statements of publicly traded companies listed on the Indonesian Stock Exchange (BEI) andanalyzed using multiple linear regression model. The results showed that the variables size and leverage significant positive impact on tax fraud contained a manufacturing company in 2009-2013. This is because the larger the company, the greater the available resources in order to do tax planning so that the tax saving to be optimal.