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The Effect of earnings Management on Aggressive Tax Action with Audit Committee, Institutional Ownership, and Independent board Commissioner As Moderating Variables. This study examines the effect of earnings management on tax aggressiveness. with the audit committee, institutional ownership and independent commissioners are positioned as moderating variable. Sample data of this research are 96 companies in the time of 2012-2017 obtained from JII (Jakarta Islamic Index). Hypothesis testing is done by structural equation model wrap pls 0.6 program. the result of this study proves that earning management has an effect on aggressive tax action. institutional ownership can moderate the effect of earnings management on aggressive tax action. independent board commissioners can moderate the effect of earnings management on aggressive tax action. the audit committee cannot moderate the effect of earnings management on aggressive tax action.

Effect of earnings Management on Tax Aggressiveness: Audit Committee, Institutional Ownership, and Independent Commissioner As Moderating Variables