Authors : Imelda Lamapaha; Agustin Fadjarenie

Volume/Issue : Volume 8 - 2023, Issue 8 - August

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/43b54edv

DOI : https://doi.org/10.5281/zenodo.8337646

Abstract : 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.