<![CDATA[Tax aggressiveness remains an important issue because it can reduce government tax revenue while reflecting corporate tax planning behavior. This study aims to examine the effect of financial performance, firm size, and independent commissioners on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from annual financial reports. The sample was selected using purposive sampling based on predetermined criteria. Tax aggressiveness was measured using the Cash Effective Tax Rate (CETR), while financial performance was proxied by Return on Assets (ROA), firm size was measured by the natural logarithm of total assets, and independent commissioners were measured by the proportion of independent commissioners on the board. Panel data regression analysis was conducted using EViews 12 after selecting the most appropriate panel data model and performing classical assumption tests. The findings indicate that financial performance, firm size, and independent commissioners simultaneously have a significant effect on tax aggressiveness. Partially, financial performance has a negative and significant effect, firm size has a positive and significant effect, whereas independent commissioners do not significantly affect tax aggressiveness. These findings provide empirical evidence regarding the determinants of corporate tax aggressiveness in Indonesia's energy sector]]>
