PENGARUH KOMPENSASI EKSEKUTIF, LEVERAGE, DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45 YANG TERDAFTAR DI BEI PERIODE AGUSTUS 2016 – JANUARI 2017

The purpose of this research is to obtain empirical the effect of executive compensation, leverage and return on assets on tax avoidance. The population in this research is company listed on the LQ-45 index period august 2016-february 2017 with 36 sample of companies by using purposive sampling methode. Analysis of the data used is multiple linear regression. The result of this result shows that all independent variables have significant effect simultaneously on tax avoidance. Partially, executive compensation has positive significant on tax avoidance, leverage has positive significant effect on tax avoidance and return on assets has negative significant effect on tax avoidance