<![CDATA[The purpose of this study was to analyze the effect of audit quality, leverage, and company size on tax aggressiveness. This research method is quantitative. The object of this research is manufacturing companies listed on the IDX in the 2019-2022 period with independent variables Audit Quality, Leverage, Company Size, and the dependent variable Tax Aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022 and publish financial reports consecutively. The sampling method used is the purposive sampling method. The data analysis method is descriptive statistics. The results of this study are Audit Quality proxied by book-tax difference (BTD) hurts tax aggressiveness, but audit quality proxied by cash effective tax rate (CETR) and effective tax rate (ETR) has no effect on tax aggressiveness. Leverage proxied by book-tax difference (BTD) and cash effective tax rate (CETR) has a positive effect, but leverage proxied by the effective tax rate (ETR) has a negative effect on tax aggressiveness. Company size proxied by book-tax difference (BTD), cash effective tax rate (CETR), and effective tax rate (ETR) has no effect on tax aggressiveness. The coefficient of determination (R²) proxied by the cash effective tax rate (CETR) obtained an R adjusted r square value of 1.6%, the coefficient of determination proxied by the effective tax rate (ETR) obtained an R adjusted r square value of 2.4%, and the coefficient of determination proxied by the book-tax difference (BTD) obtained an R adjusted r square value of 15.7%.]]>
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