<![CDATA[This study aims to analyze whether the factors of fixed asset intensity, transfer pricing, and institutional share ownership have an effect on tax aggressiveness. The research method is quantitative descriptive by utilizing secondary data from financial reports of companies in the raw materials sector for 2021-2024 on the IDX website. Sample selection using purposive sampling, 19 companies were selected. With the Eviews 12 tool, panel data regression is estimated. Hypothesis testing using selected regression, Random Effect Model shows that fixed asset intensity has a significant and positive effect on tax aggressiveness. The transfer pricing and institutional share ownership variables in this study do not affect tax aggressiveness. Abstrak Studi ini bertujuan untuk menganalisis apakah faktor intensitas aset tetap, transfer pricing, dan kepemilikan saham institusi berpengaruh terhadap agresivitas pajak. Metode penelitian ialah kuantitatif deskriptif dengan memanfaatkan data sekunder financial statement perusahaan di sektor basic materials 2021-2024 pada website IDX. Pemilihan sampel menggunakan pusposive sampling, terpilih 19 perusahaan. Dengan perangkat Eviews 12, regresi data panel diestimasi. Uji hipotesis menggunakan regresi tepilih, Random Effect Model mengindikasikan bahwa intensitas aset tetap berpengaruh signifikan dan positif terhadap agresivitas pajak. Variabel transfer pricing dan kepemilikan atas saham institusi dalam penelitian ini tidak berpengaruh terhadap agresivitas pajak.]]>
