| This study was conducted with the aim of analyzing the effect of variable earnings management, leverage, and capital intensity to tax management. This research is conducted to manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2012-2016. Of the 142 companies there are 20 companies that meet population limits. The number of samples used in this study amounted to 66 units of observation. This research uses panel data analysis method, with application eviews 9. Companies always want to show large profits every year, to attract investors to invest in the company, but on the other hand the government as one of the stakeholders, requires companies to pay taxes as a major contribution to the state that is payable. The results of this study indicate that the variables of earnings management and leverage affect the tax management. While the variable of capital intensity has no effect to tax management. |