FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA (BEI) TAHUN 2018

ASTRINUR RAHMAWATI. The Influencing Factors of Tax Management in Go Public Companies on the Indonesia Stock Exchange 2018. Thesis, Jakarta: Study Program of Economic Education, Accounting Education Concentration, Faculty of Economics, Universitas Negeri Jakarta, 2020. This research aims to know an affect between profitability, capital intensity, firm size and leverage on tax management in public companies on the Indonesia Stock Exchange in 2018. The research method used is quantitative method of secondary data obtained using documentation techniques through the company’s financial statements with 87 samples that processed using the requirements analysis test, classic assumption test, multiple regression test, and hypothesis test. The partial hypothesis test results show that profitability, firm size, and leverage has no significant effect on tax management; capital intensity has a positive and significant effect on tax management; and simultaneously affect on tax management with taking three sectors on agricultural, mining, and property as a research updates. Keywords: Profitability, Capital Intensity, Firm Size, Leverage, Tax Managemen