Abstract

This study aims to examine the effect of independent commissioners, management compensation, institutional investors, and corporate social responsibility on tax management. This research uses the method of multiple linear regression analysis and hypothesis testing processed by SPSS. Data collection uses secondary data. The population used in this study consisted of manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. Sampling used a purposive sampling method so that the total sample that would be observed during 2016-2018 amounted to 412 samples. The results show that the independent commissioner variable has a positive influence on tax management, the variable management compensation does not affect tax management, the institutional investor variable has a negative influence on tax management and corporate social responsibility does not influence tax management. In this study researchers only used the variables of independent commissioners, management compensation, institutional investors, and corporate social responsibility in influencing tax management. Broaden the selection of other variables that can be related to tax management, so other factors can be obtained. Besides, the government needs to regulate the alignment between the implementation of GCG and corporate tax. To support each other's GCG and corporate tax policies to create a healthy condition for the company. There are differences in the results between the research reference journals and also the results of this study namely the management compensation variable and institutional investors have a positive effect on management while in this study management compensation variables have no effect on tax management, institutional investors hurt tax management and corporate social responsibility has no influence on tax management.

Keywords:

Independent Commissioners, Management Compensation, Institutional Investors, Corporate Social Responsibility, Tax Management, CETR.