<![CDATA[Purpose: This study aims to analyze the effect of financial statement transparency and financial distress on tax aggressiveness, with corporate governance as a moderating variable. Method: A quantitative approach was used, utilizing secondary data analyzed with Eviews 12. The data sources for this study were annual reports from manufacturing companies in the consumer goods sector in Indonesia for the period 2020-2024. The research sample consists of 130 observations obtained through the collection off companies‘ annual financial reports over a five-year period. The data were then processed to analyze the relationships among the variabels in the study. Finding: The study shows that financial statements transparency has a significant effect on tax aggresiveness, while financial distess has no effect. Corporate governace was found to moderate the relationship between financial statement transparency and tax aggressivness but did not moderate the relationship between financial distress and tax agressiveness. Novelty: This study focuses on manufacturing companies in the consumer goods sector in Indonesia, analyzed with corporate governance as a moderating variable a topic rarely explored in previous research.]]>
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