The Effect of Executive Compensation, Executive Character, And Capital Intesity on Tax Avoidance

ABSTRACT : The current global economic situation is unfavorable, with downward revisions to forecasts forglobal economic growth and a reduction in government tax revenues. The average tax revenue from 2017 to2021 is below 100%. The purpose of this research is to examine the effect of board remuneration, boardcharacter, and capital intensity on tax evasion. This research is quantitative in nature and uses secondary datafrom annual financial reports as a data source. The population of this study is comprised of infrastructure, realestate, and real estate companies listed on the Indonesia Stock Exchange from 2017 to 2021, for a totalpopulation of 144 companies. Target sampling was adopted as the sampling method, and samples that met thecriteria were obtained from 61 companies over five years, resulting in 305 observations. Descriptive statistics,classical hypothesis testing, panel data regression, and hypothesis testing were used as data analysis methods.The survey data was analyzed using statistical calculations using the Eviews application version 12, and theresults of a simultaneous survey (Statistics Test F) showed that executive compensation, executivecharacteristics, and capital intensity collectively affect tax avoidance. Based on the results of the sub-study (tstatistical test), executive compensation has a negative correlation and has a significant effect on tax avoidance,but executive characteristics and capital intensity have no significant effect.

KEYWORDS : Capital Intencity; Executive Compensation; Executive Character;Tax Avoidance.