Abstract:
This research is aim to analyze the influence of Good Corporate Governance
which consist of Board of Commissioner, Percentage of Independent Commissioner, Audit Committee, and Compensation of Board of Commissioner and Board of Director to Tax Management which represented by proxy of cash effective tax rate. This research uses multiple linear regression model. The data that used on this research is a secondary data which are financial statement of manufacturing company listed at Indonesia Stock Exchange for period 2011 until 2013. The results from analyzing the hypothesis show that from the four hypothesis that submitted there are two hypotheses that accepted and the other two is rejected. Numbers of Board of Commissioner and compensation of Board of Commissioner and Board of Director has no significance influence to Tax Management Meanwhile Percentage of Independent Commissioner and numbers of Audit committee has a significance influence to Tax Management
