Journal Ilmiah Manajemen dan Bisnis ISSN 2460-8424 Volume 9, No. 1, March 2023, 84-101 E-ISSN 2655-7274 84 The Effect of Executive Compensation, Executive Characteristics, An Executive Shareholding on Tax Avoidance Nabila Qotrunnada, Tjoa Han Hwa, Dwi Mayasari* Budi Luhur University, Indonesia Email: 2032600187@student.budiluhur.ac.id Abstract This study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax evading. This study was showed in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2016–2020, using a descriptive associative research method and secondary data. The sampling method used purposive. This research used 16 sample corporations, with a five- year research period of 5 years, so 80 samples were obtained for data processing using Microsoft Excel and the e- View Statistical software applications to analyze descriptive statistics, model conformity tests, classical assumption tests, coefficients of determination (R2), linear regression analysis of panel data, statistical test F and statistical test t. Results of statistical test F executive-compensation variables, executive-characteristics, and decision-making-shareholdings affect tax avoidance. The statistical test t of the executive compensation variable partially has a optimistic and significant effect on dividend payments—however, the executive's variable characteristics and the executive shares' ownership harm tax evading. Keywords: Executive-Compensation, Executive-Characteristics, Executive-Shareholding, Tax Evading. How to Cite: Qotrunnada. N, Hwa.T.H, & Mayasari.D. (2023). The Effect of Executive Compensation, Executive Characteristics, An Executive Shareholding on Tax Avoidance. Journal Ilmiah Manajemen dan Bisnis, 9 (1), 84-100. INTRODUCTION The company considers taxes a burden that harms the company because of its nature which is a deduction for its profits. The variance in benefits between the government and the company gives rise to non-compliance by the management, which impacts the company's efforts to carry out tax avoidance. Companies mostly carry out this action because using tax avoidance, companies try to reduce their taxes but still comply with the tax principles, such as taking advantage of exemptions and deductions that are allowed or delaying taxes that are not regulated yet in existing tax regulations and usually through policies chosen by the company's leadership (Wardani dan Khoiriyah, 2018). Tax evading practices carried out by corporations in Indonesia have an impact on reducing the achievement of tax revenues. The decrease in the percentage of tax revenue achievement was triggered Article info Article history: Received :01 Agustus 2022 Received in revised form 15 February 2023 Accepted : 20 March 2023 Available online : 31 March 2023