The influence of profit management, tax facilities, management compensation, and company size on tax management (Empirical study on agricultural companies listed on the IDX in 2017-2021)

Abstract

The aim of this research is to determine the negative influence of earnings management, tax facilities, tax compensation and company size on tax management. This research uses quantitative methods. This research uses secondary data, so the research is in the form of numbers and in processing the data this research uses SPSS 20. This research uses 4 (four) independent variables and 1 (one) dependent variable. The results of this research show that earnings management has a negative effect on tax management, tax facilities have no effect on tax management, management compensation has a positive effect on tax management, company size has a negative effect on tax management.