INFLUENCE CHARACTERISTICS EXECUTIVE, CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE TO TAX AVOIDANCE

This research aims to analyze the impact of Executive Characteristics, Corporate Social Responsibility, and Corporate Governance on Tax Avoidance. In this research, corporate governance is proxied by an Independent Board of Commissioners and Managerial Ownership. This research was conducted on companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2023, with a total of 75 data. Samples were taken using a purposive sampling technique, resulting in 15 companies with five years of observation. The data used is secondary data in the form of financial reports from each company in the sample. Data analysis was carried out using the panel data regression method, using the E-Views 12 program as a test tool. The results of hypothesis testing show that Executive Characteristics, Corporate Social Responsibility, and Corporate Governance simultaneously have a significant influence on Tax Avoidance. However, partially, only Executive Characteristics show a significant influence on Tax Avoidance, while Corporate Social Responsibility, Independent Board of Commissioners and Managerial Ownership do not show a significant influence.