THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, EARNINGS MANAGEMENT, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS

Abstract

This research aims to examine the influence of Good Corporate Governance, Profit Management, Profitability and Capital Intensity on tax aggressiveness. This research used secondary data with a Purposive Sampling sampling method from financial reports and annual reports of manufacturing companies listed on the IDX 2019-2023. From the results of this research, it can be concluded that Good Corporate Governance, Profit Management, have no effect on tax aggressiveness. while profitability has a negative effect on tax aggressiveness and capital intensity has a positive effect on tax aggressiveness.