ERAN LEVERAGE SEBAGAI PEMEDIASI PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE Moehammad Iman Nugraha1 Susi Dwi Mulyani2* 1KAP Bambang Sudaryono & Rekan 2Fakultas Ekonomi dan Bisnis Universitas Trisakti *Korespodensi: susi.dwimulyani@trisakti.ac.id Abstract The 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 used samples of manufacture companies listed in Indonesia Stock Exchange during the period of 2014-2017. This research used a purposive sampling to gather and sort data. The sample being fulfilled in this research are 45 companies with 4 (four) years observation. The hypothesis are tested using multiple linear regression and path analysis. The results showed that executive character has no effect on leverage. Executive compensasion has positive effect on leverage. Capital intensity has positive effect on leverage. Sales growth has positive effect on leverage. Leverage has positive effect on tax avoidance. Executive character has positive effect on tax avoidance. Executive compensasion has positive effect on tax avoidance. Capital intensity has positive effect on tax avoidance. Sales growth has positive effect on tax avoidance. Leverage is able to mediate the effect of executive compensasion on tax avoidance, but Leverage is not able to mediate the effect of executive character capital, intensity on tax avoidance, and sales growth on tax avoidance. Keywords: Tax avoidance, executive character, executive compensation, capital intensity, sales growth, leverage.
Oleh :
Susi Dwimulyani
