The purpose of this research is to find out whether profitability and liquidity can affect tax aggressiveness and whether corporate governance as measured by the number of audit committees can moderate the relationship between profitability and liquidity on the tax aggressiveness of consumer goods sector companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The population in this study were 53 companies and the sample taken was 27 companies obtained through purposive sampling technique. Using the outer model and inner model as data analysis techniques assisted by using the SmartPLS program to manage data. In this study, the results obtained: profitability can affect tax aggressiveness but liquidity cannot affect tax aggressiveness, and the moderating variable (corporate governance) in this study cannot moderate the relationship between profitability, liquidity and tax aggressiveness.
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