COULD EARNING MANAGEMENT MODERATE THE EFFECT OF CSR, GCG AND LEVERAGE TOWARDS TAX AGGRESIVENESS?

Tax is the biggest income in Indonesia, however taxpayers assume that tax an additional expense for corporate so carry out aggressive behavior order to reduce their expense. Purpose of this research test empirically effect CSR disclosure, leverage, and GCG disclosure towards aggressiveness moderated by earning management mining industry registered Indonesian stock exchange period 2014-2019. Method sample selection used purposive sampling obtained 14 corporates with observations total 84. Panel data regression analysis applied study help Eviews version 12. Based on results hypothesis test, it stated social responsibility leverage good governance have no aggressiveness. Likewise, after being management, show not able moderate aggressiveness, while