Pengaruh Manajemen Laba Terhadap Agresivitas Pajak

This study aims to determine the effect of earnings management on tax aggressiveness and corporate governance moderation in this relationship. Tax is measured using Effective Rate (ETR), while by calculating Discretionary Accruals (DACC) value. Corporate Governance includes institutional ownership, independent commissioners, audit committees. The sample research manufacturing companies listed Indonesia Stock Exchange from 2018 2020. uses a purposive sampling method obtain 60 samples with several observations 180 during observation period. results show that positively affects aggressiveness. finding indicates increasing behavior will encourage can reduce existence an board committee oversee actions decisions taken managers so any do not harm Shareholders.