<![CDATA[This study aims to analyze the effect of firm size and earnings management on tax aggressiveness, with independent commissioners serving as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2025 period. This study employs a quantitative approach using secondary data obtained from companies’ annual financial reports. The sample was selected using a purposive sampling technique, resulting in 33 companies with a total of 165 observations. Tax aggressiveness is measured using the Effective Tax Rate (ETR), firm size is measured using the natural logarithm of total assets, earnings management is measured using working capital accruals divided by period sales, while independent commissioners are measured based on the proportion of independent commissioners to the total board of commissioners. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) approach, while hypothesis testing was performed using t-tests and F-tests. The results indicate that firm size has a positive effect on tax aggressiveness, whereas earnings management has no partial effect on tax aggressiveness. Independent commissioners do not moderate the effect of firm size or earnings management on tax aggressiveness. Simultaneously, firm size, earnings management, and independent commissioners have a positive effect on tax aggressiveness. These findings indicate that firm characteristics and corporate governance mechanisms should be considered in understanding tax aggressiveness practices in energy sector companies]]>
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