“…The large number of companies that want to suppress their tax obligations causes a difference between the calculation of the tax burden set by the rates in the law and what is reported in the company's financial statements (Hati et al, 2018). Tax management is the process of organizing a taxpayer's business whose ultimate goal is to cause tax debt, both PPh and other taxes, to be in a position as minimal as possible, as long as this is still within the applicable tax regulations (Khoiriyah & Kartika., 2020). All companies, regardless of size, need to take tax management seriously because it can have a significant impact on a company's financial performance and reputation.…”