PENGARUH SIZE, LEVERAGE, PROFITABILITY DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN PAJAK PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

Abstract

This study aims to determine (1) the effect of size on corporate tax management, (2) the effect of leverage on corporate tax management, (3) the effect of profitability on corporate tax management, and (4) the effect of independent commissioners on corporate tax management. The sampling method used in this study was purposive sampling method during the 2016-2019 period on the Indonesian stock exchange in manufacturing companies as many as 152 observation samples with moderation regression as an analysis technique. The statistical test tool used is the Statistical Product and Services Solution (SPSS) program version 25.0, while the data used is in the form of Tax Payments in Cash per Profit Before Taxes (CETR), Natural Logarithms of Total Assets (SIZE), Total Liabilities per Total Assets (DAR), Net Profit After Tax per Total Assets (ROA), and Percentage of Attendance of Each Member of the Board of Commissioners at the Meeting per Number of Members of the Board of Commissioners (KI) for the period 2016-2019. The results showed that size has an effect on corporate tax management, leverage has an effect on corporate tax management, profitability has no effect on corporate tax management, and independent commissioners have an effect on corporate tax management.

Keyword : Size, Leverage, Profitability, Independent Commissioners and Corporate Tax Management