ABSTRACT
Tax revenue is one of the most important things for the government to carry out development of the country, alleviating poverty, and as much as possible for public welfare. Companies have various motivations to increase their profits and interests by managing their taxes. Several determinants are thought to be tools for managing the amount of corporate tax for their benefit. The purpose of this research is to obtain empirical evidence in knowing and understanding the influence of affiliated party sales and purchase transactions, free cash flow, fixed asset intensity, and profitability on tax management. This research's object is manufacturing companies listed on Indonesia Stock Exchange. Multiple regression analysis panel data with Ordinary Least Squares (OLS) method was used in this study. Our study shows that the affiliated party purchase transactions and profitability have positive significance effect on tax management, while affiliated party sales transactions, free cash flow, and fixed asset intensity have no significance effect on tax management.
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