EMPIRICAL STUDY OF PROFIT MANAGEMENT WITH TAX MOTIVATION IN INDONESIA (CASE STUDY ON CONSUMER GOODS COMPANIES LISTED ON THE STOCK EXCHANGE)

The destination of the study is to know and analyze influence management profit, profitability, leverage, firm size, ownership managerial, institutions, audit quality tax avoidance simultaneously. Population in this registered company sector consumer goods companies on Indonesia Stock Exchange (IDX) for period 2016 – 2020. Sample was determined by using a purposive sampling technique.The type data used secondary testing hypothesis with STATA software. Test results prove that many variables are not taking positive effect tax. Such as variable size company, institutional negative. Variable show opposite result research positive.