Pengaruh Konservatisme Akuntansi, Karakteristik Eksekutif, Pertumbuhan Penjualan dan Umur Perusahaan terhadap Tax Avoidance

Taxes are compulsory contributions from the subject of tax and designated to the State. Tax for companies is a burden that can reduce corporate profits while taxes for the State is income that will be used to fund the administration of the government. Companies are trying to lower their tax costs in order to earn a higher profit. Tax avoidance is mostly done by the taxpayer because it is legal. There are several factor, the conservatism accounting, executive character, sales growth, and firm age. This study aimed to examine the effect of conservatism accounting, executive character, sales growth, and firm age against tax avoidance. In this study, tax avoidance is measured using the effective tax rate (ETR) companies are paying taxes divided by income before income taxes. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI). This research is a quantitative research. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2015-2019. Sampling method used was purposive sampling method with a sample of 245 companies during the observation period of 5 years. The data used are secondary from financial reports. The analysis technique used in this research is descriptive statistical analysis and multiple linear regression analysis with the help of the Statistical Package for Social Sciences (SPSS) Ver. 24. The results of this study indicate that accounting conservatism and executive character has a significant negative effect on tax avoidance, while firm age has a significant and positive effect on tax avoidance and sales growth has no effect on tax avoidance. Keyword: Tax avoidance, conservatism accounting, executive character, sales growth, firm ag