<![CDATA[This study aims to empirically determine the influence of financial performance, fixed asset intensity, and company size on tax aggressiveness in the consumer non-cyclicals manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection used purposive sampling, resulting in 21 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis employed multiple regression analysis with data processing using Eviews 12SV software. The results show that financial performance has a significant partial influence on tax aggressiveness, while fixed asset intensity and company size do not have a significant influence. However, when considered together, financial performance, fixed asset intensity, and company size collectively influence tax aggressiveness.]]>
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