The International Journal of Business & Management

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This study aims to analyze the influence of executive character, family ownership, avoidance tax on corporate governance. Measurement of tax avoidance is calculated through ETR CASH (cash effective tax rate) issued for tax costs and divided by pre-tax profit (Budiman, 2012). The population of this study is various industrial manufacturing companies listed on the Stock Exchange in 2015-2018. The sample was 60 Data Obtained using purposive sampling technique. The results of statistical tests show that: 1). Executive characters have a significant positive effect on tax avoidance, 2 Family ownership has a positive but not significant effect on tax avoidance, 3). Corporate governance has a positive and significant effect on Tax Avoidance.


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