<![CDATA[This study aims to analyze the effect of sales growth and inventory intensity on tax aggressiveness and to examine the role of the Good Corporate Governance Index as a moderating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the 2020 to 2025 period. A quantitative approach was employed using secondary data obtained from company annual reports. The sample was selected using purposive sampling, resulting in 11 companies with 66 observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis with the assistance of EViews 12. The results indicate that sales growth and inventory intensity simultaneously have a significant effect on tax aggressiveness. Partially, sales growth has no significant effect on tax aggressiveness, while inventory intensity has a negative effect on tax aggressiveness. The Good Corporate Governance Index does not moderate the relationship between sales growth and tax aggressiveness but does moderate the relationship between inventory intensity and tax aggressiveness.]]>
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