Abstract:This study aimed to obtain empirical evidence about the factors that infl uence tax management of Indonesian companies. There were two independent variables used in this study, i.e. earning management and capital structure. To measuare tax management used eff ective tax rate (ETR), then earning management used modifi ed jones model and capital structure used debt to equity ratio (DER). Industri profi le and multinationality used dummy variable. The population of this study was non fi nancial companies listed i… Show more
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