摘要：Taxpayers will try to pay the smallest possible tax. One way to reduce taxes isto engage in tax avoidance actions commonly referred to as tax avoidance.One of the causes of this behavior is the presence of an executive characterwho dares to take risks. The impact of the executive character on taxresignation can be reduced by the implementation of good corporategovernance. This research proposes the application of good corporategovernance to reduce the impact of an executive character on aggressive taxactions. The population of this study comprises of all manufacturing companieslisted on the Indonesia Stock Exchange in 2014–2016. Sampling was doneusing purposive sampling. 48 observations were picked as the samples. Thisstudy involved one independent variable (executive characteristics), onedependent variable (tax avoidance), and one corporate governance variable.The study used moderated regression analysis. This study found the moreaggressive the executive character, the higher the probability of the taxavoidance. Better implementation of good corporate governance results inlower the tax avoidance action. Better implementation of good corporategovernance also weakens the influence of the executive character on taxavoidance actions.
其他摘要：Wajib pajak akan berupaya untuk membayar pajak sekecil mungkin. Salah satucara mengurangi pajak adalah dengan melakukan penghindaran pajak atau taxavoidance. Salah satu penyebab praktik ini adalah karakter eksekutif yangberani mengambil risiko.
关键词：Tax avoidance; executive characteristics; good corporategovernance
其他关键词：Penghindaran pajak; karakteristik eksekutif; tata kelola perusahaan
