PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

This research aims to analyze the effect of good corporate governance proxied by the board of commissioners, audit committee, institutional ownership and managerial ownership and executive characteristics on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. By using purposive sampling method, 32 manufacturing companies were obtained that could be used as research samples. This study uses multiple linear regression analysis and uses SPSS as a means of data processing. Based on the results of hypothesis testing, it was found that the variables of good corporate governance proxied by audit committee, institutional ownership and managerial ownership and executive characteristics effect toward tax avoidance. However, the board of commissioners variable does not effect on tax avoidance. Keywords: Board of Commissioners, Audit Committee, Institutional Ownership, Managerial Ownership, Executive Characteristics, Tax Avoidance