Record Detail

Pembimbing: Nazmel Nazir -- The purpose of this research is to find out the effect between company size, profitability, leverage, independent commisioner and fixed asset intensity on tax management of manufacturing company on consumer goods sector for period 2014-2017. This research use data from 2011-2017 with sample of 23 companies. The data analysis method used is panel data regression. Research engaged SPSS 20 as a software of data processing. The data is taken from secondary data, i.e. library, internet and other source. Based on the research there are four findings in this research. There is a significantly effect from company size, profitability and leverage in influence on tax management, while independnet commisioner and fixed asset intensity not have an influence on tax management. But, in simoultaneously test it can be seen that company size, profitability, leverage, independent commisioner and fixed asset intensity on tax management. The ability of independent variable to explain the dependent variable as a whole 18,4% and the rest of 81,6% is determined by other variable from outside this regression model equation.