<![CDATA[This study aims to empirically examine and analyze the effect of Intangible Assets and Related Party Transactions (RPT) on tax aggressiveness, using profitability (ROA) and firm size as control variables. The level of tax aggressiveness in this study is measured using the Effective Tax Rate (ETR) proxy, where a lower ETR value indicates a higher level of tax aggressiveness. The research population includes all Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Sampling was conducted using the purposive sampling method, resulting in 23 sample companies with a total of 92 panel data observations. Data analysis was performed using the panel data regression method through a Fixed Effect Model (FEM) approach, which was corrected with Cross-section SUR (Panel Corrected Standard Errors/PCSE) estimation to resolve heteroskedasticity issues. The statistical test results prove that simultaneously, Intangible Assets, RPT, profitability, and firm size have a significant effect on tax aggressiveness with the model's explanatory power (Adjusted R-Squared) of 63.81%. Partially, Intangible Assets and firm size are proven to have no significant effect on the level of tax aggressiveness. Conversely, Related Party Transactions (RPT) and profitability (ROA) are proven to have a negative and significant effect on ETR, meaning that an increase in the volume of related party transactions and return on assets tangibly drives an increase in the company's tax aggressiveness practices.]]>
