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PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2006-2015

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ABSTRACT THE EFFECT OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE ON TAX MANAGEMENT ON THE MANUFACTURING SECTOR FOOD AND BEVERAGES LISTED IN BEI YEARS 2006-2015 Written by: Joshua Junior Siringoringo NIM: 1332130 This study aimed to determine the influence of board of commissioners and audit committee on tax management. The method used in this research was descriptive method. The analysis was statistic descriptive, assumption classic testing, correlation coefficient testing, ,the coefficient of determination, hypothesis testing, and multiple regression analysis. The population used in this research were manufacturing sector food and beverages with a sample financial report manufacturing sector food and beverages years 2006-2015. The sampling method used purposive sampling method. From the research results of the statistic descriptive each variable had good results. From the testing result of coefficient determination with the value of the board of commissioners and audit committee 1,93% which means the variables have enough relationship to tax management. From hypothesis testing seen significant value of board of commissioners by 0,316 and audit committee by - 0,705 which means that board of commissioners and audit committee not had a significant effect on tax management with significant values more than 0,05. Keywords:Board of Commissioners, Audit Committee, Tax Management