PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN GCG SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BEI

This study aims to examine and analyze the influence of profitability, leverage, and company size on tax avoidance with GCG as a moderation variable in companies listed on the IDX. The research object used in this study is a manufacturing company that goes public listed on the Indonesia Stock Exchange (IDX) and is consistently listed on the IDX for the 2021-2022 period. The conclusion of this study shows that: 1) Profitability variables have an effect on tax avoidance. 2) Leverage variables affect tax avoidance. 3) The variable of company size has no effect on tax avoidance. 4) Good corporate governance as a moderation variable is able to significantly strengthen the influence of profitability on tax avoidance. 5) Good corporate governance as a moderation variable is able to significantly strengthen the influence of leverage on tax avoidance. 6) Good corporate governance as a moderation variable significantly weakens the influence of leverage on tax avoidance.