PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, KOMITE AUDIT DAN KARAKTERISTIK EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016)

Tax has many benefits, both for the state and for the people of Indonesia. Tax Avoidance is a tax avoidance effort that is done by reducing the tax debt that must be paid by companies that are of a nature. The reality that is happening now, there are still some taxpayers, especially companies that do tax avoidance. The purpose of this study was to examine the effect of institutional ownership, board of commissioners, audit committees and executive characteristics of tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The type of research used is associative with secondary data obtained from financial statements on the website idx.co.id. The sample used was purposive sampling. A sample of 33 companies in the 2014-2016 period. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that the influence of institutional ownership, the board of commissioners does not affect tax avoidance. While the audit committee and executive characteristics influence tax avoidance