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PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KOSMETIK YANG TERDAFTAR DI BEI TAHUN 2014- 2018

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ABSTRACT THE EFFECT OF THE BOARD OF COMMISSIONERS AND AUDIT COMMITTEE ON TAX MANAGEMENT IN A COSMETIC SUB-SECTOR MANUFACTURING COMPANY LISTED ON IDX YEAR 2014-2018 Written by: Angeline NIM: 1632025 This research aims to determine the Board of Commissioners and Audit Committee on the tax management.The method used in this research is a descriptive method. The data used is secondary data from the financial statement of the company's manufacturing sub-sector of cosmetics in 2014-2018.The analyses used are statistic descriptive, classical assumption test, correlation coefficient test, coefficient of determination test, hypothesis test, and multiple linear regression analysis. The population used in the study was a manufacturing sub sector cosmetic company with a sample of the company's financial report manufacturing sub-sector cosmetics in the period 2014- 2018.This sampling uses the Purposive sampling method. From the result of the coefficient of determination of the determination showed 1.7% for the Board of Commissioners and audit committees so that these variables had sufficient relation to tax management. From the hypothesis testing it can be seen that the simultaneous significance of the board of commissioners and the audit committee has a significance value of 0.793 which means that the board of commissioners and the audit committee have no significant effect on tax management with a significant value above 0.05. Keywords: Board of Commissioners, Audit Committee, Tax Management, Manufacturing Company, Cosmetic Sub Sector