The Impact of Foreign Directors, Executive Character, Institutional Ownership, and Auditors on Tax Avoidance: Leverage as an Intervening Factor

This study aims to determine the effect of directors with foreign experience, executive character, institutional ownership and audit committee on tax avoidance with leverage as an intervening variable. The research method used is a quantitative method with time series data from 2017 to 2019. The population used in this study is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The method of collecting samples using purposive sampling method. The number of samples used as many as 36 companies. The analytical method used is multiple linear regression and path analysis. The results of the analysis show that in equation I, there is a direct effect of the variable director with overseas experience (DLN), executive character (KE) and leverage (DER) on Tax Avoidance. Meanwhile, the variables of executive character (KE) and institutional ownership (KI) do not have a direct influence on Tax Avoidance. In equation II, it is known that there is a direct effect of the variable of directors with overseas experience (DLN) and institutional ownership (KI) on leverage (DER), while the variables of executive character (KE) and the Auditor (A) do not have a direct influence on leverage. (DER).