The Influence of Good Corporate Governance and Profitability on Tax Aggressivity with Company Size as a Moderation Variable

Abstract

This study aims to examine and determine the effect of Good Corporate Governance and profitability on tax aggressiveness. The research method used is a quantitative method. The data used is secondary data in the form of financial reports of mining sector companies listed on the Indonesia Stock Exchange for 4 observation periods, namely between 2018-2021 obtained from the official IDX website and company website. Determination of the sample using purposive sampling so that the data obtained were 13 mining companies and 52 research sample data. Furthermore, the data analysis used is an analysis in the form of multiple linear regression tests. The results showed that good corporate governance has no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, firm size has not moderated the effect of profitability on tax aggressiveness and firm size has not moderated the effect of institutional ownership on tax aggressiveness.