摘要：This study aims to determine the effect of corporate governance, profitability, and executive character to the activity of tax avoidance in companies listed on the Indonesia Stock Exchange in 2012-2014. The elements of corporate governance consists of a proportion of the independent board, audit quality and audit committee as well as the elements of profitability is return on assets and the last variable is an executive character. The samples are property, real estate, and building construction companies are listed on the Indonesia Stock Exchange 2012-2014. The samples obtained 38 companies were selected by using purposive sampling. Data analysis was performed by hypothesis testing is multiple regression. The results show that the elements of corporate governance, namely the proportion of independent board, audit quality and audit committee did not significantly effect on activity of tax avoidance. While the return on assets and executive character are significantly effect on activity of tax avoidance.
其他摘要：Penelitian ini bertujuan untuk menentukan pengaruh corporate governance, profitabilitas, dan karakter eksekutif terhadap tax avoidance di perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Elemen dari corporate governance berisi proporsi dewan, kualitas audit, dan audit komite, sedangkan profitabilitas berisi return on assets dan karakter eksekutif. Sampel penelitian ini adalah perusahaan properti, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel yang dibangun adalah 38 perusahaan yang dipilih dengan purposive sampling. Analisis data menggunakan multiple regression untuk menguji hipotesis. Hasil menunjukkan bahwa proporsi dewan, kualitas audit, dan audit komite tidak signifikan mempengaruhi tax avoidance. Sementara itu, return on assets dan karakter eksekutif signifikan mempengaruhi tax avoidance.
关键词：corporate governance; proporsi dewan independen; kualitas audit; komite audit; profitabilitas; return on asset; karakter eksekutif
