Pembimbing : Choirul Anwar
Abstrak
This research aims to examine the effect of Executive Compensation, Firm Size, Institutional Ownership of Tax Avoidance along with Corporate Risk as moderating variables on manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted using quantitative methods. The data used in this study are secondary data obtained from the Indonesia Stock Exchange.

The research quantitative with population 19 companies with purposive sampling method. The population used in this method were all manufacturing companies listed on the Indonesia Stock Exchange during 2015-2017. The analysis technique in this research is multiple linear regression analysis.

The results of research that Executive Compensation has a negative effect on Tax Avoidance. Firm size has a positive effect on Tax Avoidance, and Institutional Ownership has no significant effect on Tax Avoidance. Whereas Corporate Risk is able to moderate the effect of Executive Compensation and Firm Size on Tax Avoidance and not be able to moderate the effect of Institutional Ownership on Tax Avoidance.

Keywords: Executive Compensation, Firm Size, Institutional Ownership, Tax Avoidance, Corporate Risk