Pengaruh Komisaris Independen, Inventory Intensity, Leverage, Size, dan Profitability terhadap Manajemen Pajak pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015 – 2020

Abstract

This reseach aim to determine the effect of independent commissioner, inventory intensity, leverage, size, and profitability on tax management for manufacturing companies food and beverage subsector listed in BEI for year 2015 – 2020. The type of this research is causal research, which uses population data from manufacturing companies listed in BEI for year 2015 – 2020. The sampling method used in this is purposive sampling and acquired 10 companies as the sample with 60 observations. The results of this research show that independent commissioner does not have significant influence on tax management, inventory intensity does not have significant influence on tax management, leverage does not have significant influence on tax management, size has significant influence on tax management, and profitability does not have significant influence on tax management. Simultaneously, independent commissioner, inventory intensity, leverage, size, and profitability have significant influence on tax management