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Taxes are important for a State and company. Both have a common interest in taxes. For the State tax is a source of State income, so there is an effort to maximize tax revenue. For the company, the tax is a net income deduction. Therefore, companies frequently use earnings management to control the reporting of income that affects the tax payable. Previous research suggests that there is a relationship between aggressive financial reporting and tax reporting aggressiveness. This study aims to expand the results of previous research by re-examining the effect of earnings management on tax aggressiveness with corporate governance as a moderating variable. We use Modified-Jones Model accruals to measure earnings management, Book Tax Different (BTD) to measure tax aggressiveness, and Principal Component Analysis (PCA) to identify major dimensions of corporate governance. The results show that corporate governance is quasi moderation which means Corporate Governance is able to moderate earnings management relationship and tax aggressiveness which also become independent variable Keyword: Earnings management, tax aggressiveness, corporate governance, PCA

Does Corporate Governance Moderate the Effect of Earnings Management on Tax Aggressiveness