PENGARUH PERTUMBUHAN PENDAPATAN, LEVERAGE, DAN DEWAN KOMISARIS TERHADAP MANAJEMEN PAJAK DI BURSA EFEK INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Abstract

This research was done at banking companies that were listed on Indonesia Stock Exchange from 2017-up to 2020. It aimed to find out how the effect of income growth, leverage, and commissioner board on tax management. The tax management was measured by the Effective Tax Rate (ETR). The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 88 samples of companies. The population was 22 banking companies with 4 years of observations. Furthermore, the data analysis technique used multiple linear regression. The research result concluded that income growth did not affect tax management. Likewise, leverage did not affect tax management. In contrast, the commissioner board had a negative effect on tax management. In brief, from the variables, the commissioner board was the one that affected the tax management of banking companies that were listed on the Indonesia Stock Exchange from 2017- up to 2020.