[ABSTRAK
Penelitian ini bertujuan menguji dampak kompensasi manajemen terhadappenghindaran pajak, serta melihat peran efektivitas dewan komisaris dankepemilikan keluarga terhadap pengaruh kompensasi manajemen denganpenghindaran pajak. Populasi yang digunakan dalam penelitian adalah perusahaanyang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2014, dengan metodepurposive sampling diperoleh 668 sampel observasi yang memenuhi kriteria.Hasil penelitian ini menunjukkan bahwa kompensasi manajemen berpengaruhpositif terhadap penghindaran pajak. Selain itu, efektivitas dewan komisaristerbukti dapat memperkuat pengaruh positif kompensasi manajemen terhadappenghindaran pajak, sedangkan kepemilikan keluarga memperlemah pengaruhpositif antara kompensasi manajemen dengan penghindaran pajak.

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ABSTRACT
The aim of this study is to investigate the effect of management compensation totax avoidance, and also examines the role of board effectiveness and family firm?sownership could moderate the relation between management compensation andtax avoidance. The population in this study is industries that listed on IndonesiaStock Exchange (IDX) from 2011 to 2014, with purposive sampling method, thefinal total sample observation is 668 firm-years. The result shows the positiveeffect between management compensation and tax avoidance. In addition, boardeffectiveness could support the positive influence of management compensationinto tax avoidance, while family firm?s ownership could reduce the positiveinfluence of management compensation to tax avoidance.;The aim of this study is to investigate the effect of management compensation totax avoidance, and also examines the role of board effectiveness and family firm?sownership could moderate the relation between management compensation andtax avoidance. The population in this study is industries that listed on IndonesiaStock Exchange (IDX) from 2011 to 2014, with purposive sampling method, thefinal total sample observation is 668 firm-years. The result shows the positiveeffect between management compensation and tax avoidance. In addition, boardeffectiveness could support the positive influence of management compensationinto tax avoidance, while family firm?s ownership could reduce the positiveinfluence of management compensation to tax avoidance.;The aim of this study is to investigate the effect of management compensation totax avoidance, and also examines the role of board effectiveness and family firm?sownership could moderate the relation between management compensation andtax avoidance. The population in this study is industries that listed on IndonesiaStock Exchange (IDX) from 2011 to 2014, with purposive sampling method, thefinal total sample observation is 668 firm-years. The result shows the positiveeffect between management compensation and tax avoidance. In addition, boardeffectiveness could support the positive influence of management compensationinto tax avoidance, while family firm?s ownership could reduce the positiveinfluence of management compensation to tax avoidance., The aim of this study is to investigate the effect of management compensation totax avoidance, and also examines the role of board effectiveness and family firm’sownership could moderate the relation between management compensation andtax avoidance. The population in this study is industries that listed on IndonesiaStock Exchange (IDX) from 2011 to 2014, with purposive sampling method, thefinal total sample observation is 668 firm-years. The result shows the positiveeffect between management compensation and tax avoidance. In addition, boardeffectiveness could support the positive influence of management compensationinto tax avoidance, while family firm’s ownership could reduce the positiveinfluence of management compensation to tax avoidance.]