<![CDATA[This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024. Employing a quantitative method with financial statement data, the study finds that aggressive tax strategies significantly raise discretionary revenue, reducing transparency. IIQ acts as a moderating factor, where delays in financial reporting suggest potential earnings manipulation aimed at presenting a favourable image to stakeholders. Such delays may reduce the informative value of disclosures. The findings highlight the need for stronger corporate governance and the adoption of real-time financial reporting systems to minimise information asymmetry. This study enhances tax accounting literature by showing that IIQ impacts operational decisions and influences the reliability of financial disclosures.]]>
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