Pengaruh Manajemen Laba Dan Leverage Terhadap Agresivitas Pajak Dengan Komisa…

ABSTRACT This study aims to find empirical evidence related to the influence of earnings management and leverage on tax aggressiveness with independent commissioners as a moderating variable for companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The population of this study are companies in the consumer goods industry sector that are listed on …