<![CDATA[Abstract Funding from charge incomes should arrive at the most significant level to have the option to give support to the locales and the middle. Nevertheless, this is in opposition to the organization's objective, where the organization limits the taxation rate and boosts the organization's benefits. The study plans to analyze the directing impact of GCG administration on this impact of liquidity, influence, productivity, and power capital on charge forcefulness in assembling organizations on the Indonesian stock trade for the 2018-2020 period. In this review, utilizing quantitative methods through shrewd PLS information managing devices, testing in view of rules, or purposive examining, there were 10 organizations chosen and contained in foreordained models, so computations were completed in light of the classification of the information obtained. As per the consequences of the review, it was observed that GCG had the option to go about as a directing variable on the expense forcefulness variable, which was impacted by capital power, influence, and liquidity, while GCG couldn't go about as a directing variable on the duty forcefulness variable which was affected by benefit. Abstrak Pembiayaan dari hasil penerimaan pajak harus mencapai tingkat maksimal, agar mampu memberikan pembiayaan untuk daerah dan pusat. Namun, hal ini bertolak belakang dengan tujuan perusahaan yang mana perusahaan meminimalkan beban pajak dan memaksimalkan keuntungan perusahaan. Dalam penelitian bertujuan untuk menguji efek moderasi dari GCG pada pengaruh likuiditas, leverage, profitability, dan capital intensity terhadap agresifitas pajak di perusahaan di BEI sektor manufacturing periode 2018-2020. Dalam penelitian ini memakai teknik secara kuantitatif melalui alat bantu olah data smart PLS, pengambilan sampel berdasarkan kriteria atau purposive sampling sehingga terdapat 10 perusahaan yang terpilih dan terdapat pada kriteria yang telah ditetapkan sehingga dilakukan perhitungan berdasarkan tabulasi data yang diperoleh. Sesuai dalam hasil penelitian maka didapatkan GCG mampu berperan sebagai variabel moderasi pada variabel agresifitas pajak yang dipengaruhi oleh capital intensity, leverage serta likuiditas sedangkan GCG tidak mampu berperan sebagai variabel moderasi pada variabel agresifitas pajak yang dipengaruhi oleh profitabilitas.]]>
