Manajemen Pajak berdasarkan Pengaruh Karakteristik Perusahaan Manufaktur di Indonesia

Abstract

The objective of this research to analyze profitability, leverage, and Character of Excecutive that have an impact to corporate tax management. Samples on this research is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) in the period 2012- 2015. Sampling method using purposive sampling with criterias that setted by researcher and got 82 companies as the samples. Method of data analysis using linier regression analysis and use software assisted SPSS 22,0. The results of this study state that the characteristics of manufacturing companies seen from profitability have a significant negative effect on tax management and leverage has a significant positive effect on corporate tax management, while executive characteristics have no significant positive effect on tax management.