This study aims to examine the effect of executive compensation and board directors' attributes on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses a dependent variable (tax avoidance), independent variables (executive compensation and board of directors attributes), and a control variable (leverage).

This study adopts a purposive sampling technique in sample selection that produces 205 research samples from a total of 195 companies for 5 consecutive years (2017-2021) in manufacturing industry sector companies listed on the Indonesia Stock Exchange obtained through Bloomberg data. The research hypothesis in this study uses multiple regression analysis methods. The random effect or generalized least square model is applied in this research model to overcome the problems of autocorrelation and heteroscedasticity.