AbstractThe purpose of this research is to examine the effect of executive character, executive compensation, capital intensity, and sales growth on tax avoidance with leverage as intervening variable. This research usedsamples of manufacture companies listed in Indonesia Stock Exchange during the period of 2014-2017. This research useda purposive sampling to gather and sort data. The sample being fulfilledin this research are 45companies with 4 (four) years observation. The hypothesisaretested using multiple linear regressionand path analysis.The results showedthat executive characterhas no effect on leverage.Executive compensasion haspositive effect on leverage. Capital intensity haspositive effect on leverage. Sales growth has positive effect on leverage. Leverage haspositive effect on tax avoidance. Executive character haspositive effect on tax avoidance. Executive compensasion haspositive effect on tax avoidance. Capital intensity haspositive effect on tax avoidance. Sales growth haspositive effect on tax avoidance.Leverageisable to mediate the effect of executive compensasion on tax avoidance, butLeverage is not able to mediate the effect of executive character capital,intensity on tax avoidance, andsales growth on tax avoidance.
Oleh :
Susi Dwimulyani
