This study aims to provide empirical evidence
regarding the effect of profitability and leverage on tax
avoidance with good corporate governance (GCG) as a
moderating variable in manufacturing companies listed
on the Indonesia stock exchange for the period 2020-2022.
175 manufacturing enterprises registered on the
Indonesia Stock Exchange for the 2020–2022 timeframe
make up the study's population. The sample selection
technique in this study used purposive sampling
technique with the total sample that met the criteria of
129 financial reports from 43 manufacturing companies
listed on the Indonesia Stock Exchange for the period
2020-2022. Methods of data analysis used to problem
solve in this research is a panel data regression analysis
with Eviews 10 software. The results in this research
show that profitability and leverage affect tax avoidance,
and GCG can moderate the effect of profitability and
leverage on tax avoidance.
Keywords : Tax Avoidance; Profitabilitas; Leverage; Good Corporate Governance; Asean Corporate Governance Scorecard.