Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Karakter Eksekutif Sebagai Variabel Moderasi (Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2016)

This study is aimed to determine the effect of tax avoidance on firm value with executive character as moderating variable. The sample used in this research is companies listed in Indonesia Stock Exchange and publish annual reports in 2012-2016 which there are 147 companies chosen using purposive sampling method. The independent variable is tax avoidance measured by Cash Effective Tax Rate (CETR). The dependent variable is the firm value measured by the ratio of Tobin's Q. The moderating variables is the executive character measured by corporate risk using the deviation standard of EBITDA. The data analysis method used in this research is Moderated Regression Analysis (MRA) with SPSS 21. The result of this research shows that executive character can’t increase the relation between tax avoidance and firm value