PENGARUH PERTUMBUHAN PENDAPATAN, PROFITABILITAS, DEWAN KOMISARIS, DAN UKURAN ENTITAS TERHADAP MANAJEMEN PAJAK

Abstract

This research aimed to find out the effect of income growth, profitability, board of commissionaire, and entity size on tax management. While, tax management was measured by Effective Tax Rate (ETR). Moreover, the population was some banking companies which were listed on Indonesia Stock Exchange in 2015-2018. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 25 companies as sample during 4 years. In addition, the data analysis technique used multiple linier regressions with Statistical Package for the Social Sciences (SPSS) 20. The research result concluded income growth and the board of commissionaire did not affect the tax management. On the other hand, profitability and entity size had negative effect on the tax management. In conclusion, profitability and entity size had affected the tax management of some bangking company which were listed on Indonesia Stock Exchange 2015-2018.
Keywords: Profitability, Entity Size, Tax Management