The purpose of this study was to examine and find empirical evidence from
the effect of executive incentives, corporate risk, institutional ownership and
leverage on tax avoidance. The population used in this study are the consumer
good companies listed in IDX in the period of 2017-2019. The sampling technique
used is purposive sampling technique. Data sample were obtained as many as 75
company data that met the criteria. The data than analyzed with multiple
regression analysis. The result of this study indicated that the executive incentives,
corporate risk and leverage have no effect on tax avoidance. While institutional
ownership has a positive effect on tax avoidance. Implications that can obtained
study are expected to provide information for users of related financial statements
in policy making to help increase company value and also fixing, evaluate and
improve management performance in the future.