Abstract

The purpose of this research are to test the influence of Deferred Tax, Management Compensation and Company Size on Tax Management. The independent variables used are Deferred Tax, Management Compensation and Company Size. The dependent variable used is Tax Management. This research is a type of quantitative research using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015 until 2019. The method used is purposive sampling because this study has certain sample criteria that are tailored to the research objectives. Based on the purposive sampling method, the number of samples of manufacturing companies in this study was 165 samples. In testing the hypothesis using multiple regression analysis with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that the variables of Deferred Tax, Management Compensation and Company Size together had an effect on Tax Management. Based on the results of the t test, it can be seen that the Deferred Tax variable had an effect on Tax Management. Management Compensation Variable didn’t effect on Tax Management. Company Size variable didn’t effect on Tax Management.

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