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PENGARUH KARAKTER EKSEKUTIF DAN RETURN ON ASSET (ROA) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI PADA TAHUN 2013-2016

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ABSTRACT THE EFFECT OF EXECUTIVE CHARACTER AND RETURN ON ASSET (ROA) AGAINST TAX AVOIDANCE ON COAL MINING COMPANY LISTED IN INDONESIA STOCK EXCHANGE DURING THE PERIOD 2013-2016 Written By: Yunita Azhari Gultom NIM. 1432057 This study aims to examine (1) the influence of executive character to tax avoidance (2) the effect of return on asset (ROA) on tax avoidance (3) executive karaker influence and return on asset (ROA) to tax avoidance. Tax avoidance in this study is proxied by Cash Effective Tax Rate (CETR). The data was collected by using purposive sampling method at coal mining company in Indonesia Stock Exchange with the number of samples under study as many as 32 research data from 8 companies during the period 2013-2016. Data processing methods used in this research are descriptive statistical analysis, correlation coefficient test, coefficient of determination test, simple linear regression analysis, classical assumption test, hypothesis test (F test and T test) and multiple linear regression analysis. The results of this study indicate that (1) the executive character has a significant effect on tax avoidance with a significance value of 0.011 (2) return on asset (ROA) significant effect on tax avoidance with a significance value of 0,000 (3) executive character and return on asset (ROA ) have a significant effect on tax avoidance with a significance value of 0.001. Keywords: Executive Character, Return On Assets (ROA), Tax Avoidance.