Tax Aggressiveness: President Director Publicity and Political Connection

Developments regarding taxes in the national and international scope are exciting issues to follow. In carrying out its duties, the government's efforts to optimize tax revenue often conflict with companies. This study looked at 109 companies in the banking sector spread across ASEAN countries to analyze tax aggressiveness. Based on the findings, it can be concluded that the president director of publicity negatively affects tax aggressiveness. However, political connection do not affect tax aggressiveness. Similarly, leverage as a moderation variable in this study has the result of neither strengthening nor weakening the effect of president directors, publicity, or political connection on tax aggressiveness. Ultimately, this research can contribute to tax aggressiveness, which can be affected not only by the company's financial and internal factors but also by external factors, especially the general public, even though they have no interest in the company.