PENGARUH PROFITABILITAS, CAPITAL INTENSITY RATIO, SIZE, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KOMPENSASI DEWAN KOMISARIS SERTA DEWAN DIREKSI TERHADAP MANAJEMEN PAJAK ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017 )

Abstract

This study aims to examine the influence of profitability, capital intensity
ratio, size, leverage, institutional ownership, and compensation of commissioner
and director to tax management. Tax management is a dependent variable in this
study that measured by book tax differences (BTD). The population used in this
study is manufacture companies listed in Indonesia Stock Exchange period 2015-
2017 which amounted to 163 companies. The sampling technique used purposive
sampling technique for this study had a particular sample criteria are adapted to the
purpose of research . Based on purposive sampling method, the number of samples in
this study is 46 companies. But, researcher removed outlier from datasbase,until
total samples used is 35 companies. Data analyzed by classic asumption tests and
examine hypothesis by multiple regression method. These results indicate that the
5% significance level, profitability, capital intensity ratio, size, and institutional
ownership have a significant effect to tax management. While the other variable,
leverage and compensation of commissioner and director do not have significant
effect to tax management.
Keywords : Tax Management, Profitability, Capital Intensity Ratio, Size,
Leverage, Institutional Ownership, and Compensation of
Commissioner and Directors.