2024
DOI: 10.56457/jimk.v12i1.498
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The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable

Yhoga Heru Pratama,
Antonius Rizky

Abstract: The aim of this research is to explore how profitability and liquidity influence tax aggressiveness, by considering the role of good corporate governance as a moderating factor. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The research methodology used uses quantitative methods. The population in this study were 193 manufacturing companies registered on the IDX. The sample used was 316 samples from the results of 79 companies m… Show more

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