FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DI PERUSAHAAN MANUFAKTUR

Abstract

This research to determine the impact of capital intensity ratio, size, leverage, independent commissioners, institutional ownership on tax management. This research is a quantitative descriptive studies, with a special criteria sample (purposive sampling), a population of 289, drawn as a sample of 62 companies from the population. The testing method uses SmartPLS, construct model. The test results believe that leverage have effect on tax management, capital intensity ratio; size, independent commissioners, institutional ownership have no effect on tax management in manufacturing companies.