Pengaruh Komisaris Independen, Profitabilitas,Leverage, Ukuran Perusahaan Terhadap Manajemen Pajak pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Abstract

This study aims to determine the effect of Independent Commissioners, Profitability, Leverage, Company Size on Tax Management in consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2021. This type of research is causal research, which uses Population data from consumer goods manufacturing companies listed on the Indonesia Stock Exchange for 2019 – 2021. The sampling method used in this research is purposive sampling and 31 companies passed the criteria as the sample with 93 observations. The results of the study show that the Independent Commissioner has no significant effect on Tax Management, Profitability has negative and significant effect on Tax Management, Leverage has negative and significant effect on Tax Management, and Company Size has no significant effect on Tax Management. Simultantly, Independent Commissioner, Profitability, Leverage, Company Size have a significant effect on Tax Management in consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2021.