Pengaruh Leverage, Liquiditas, dan Internet Modal Terhadap Agresivitas Pajak dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

The Effect of Leverage, Liquidity, and Capital Intensity on Tax Aggressiveness with Good Corporate Governance as Moderating Variables in Consumer Goods Industrial Companies Listed on the Indonesia Stock Exchange for the 2016-2020 Period. Under the guidance of YANTI BUDI ASIH
This study aims to examine the effect of Leverage, Liquidity and Capital Intensity on Tax Aggressiveness with Good Corporate Governance as a moderating variable simultaneously and partially in Consumer Goods Industrial Companies Listed on the IDX for the 2016-2020 period. The type of research used in this research is quantitative research with the Causal Associative method. The population in this study is the Consumer Goods Industry Company Listed on the IDX for the 2016-2020 period and the technique used is a purposive sampling technique that is in accordance with the criteria as a determination of the research sample. Data analysis was performed using multiple regression analysis with the Statistical Package for the Social Sciences (SPSS) 2.5 program tool. The results of the analysis conclude that Leverage, Liquidity and Capital Intensity moderated by Good Corporate Governance simultaneously affect tax aggressiveness by 51%. Leverage partially positive and significant effect on tax aggressiveness of 2,721. Liquidity partially has a positive and significant effect on tax aggressiveness of 6,805. Capital Intensity partially positive and significant effect on tax aggressiveness of 2,427. Managerial Ownership is not able to moderate the Leverage relationship to tax aggressiveness with a sig value of 0.087. Managerial Ownership is not able to moderate the relationship between Liquidity and Tax Aggressiveness with a sig value of 0.874. Managerial Ownership is able to moderate the relationship between Capital Intensity and Tax Aggressiveness with a sig value of 0.010.