<![CDATA[This research is driven by growing concerns about tax aggressiveness, especially practices linked to Base Erosion and Profit Shifting (BEPS), including the use of tax havens, transfer pricing, and thin capitalization. The correlation between tax aggressiveness and variables such as tax haven utilization, transfer pricing, and thin capitalization is analyzed within the context of the Indonesian energy industry. The sample comprises entities listed on the IDX during the 2021–2024 timeframe. The study population included 89 companies, from which 75 were chosen via purposive sampling, yielding 225 firm-year observations. Panel data regression analysis was employed. Findings reveal that tax haven utilization and transfer pricing exert no significant influence on tax aggressiveness, whereas thin capitalization does have a significant effect. Collectively, however, the independent variables significantly impact tax aggressiveness. These results imply that tax aggressiveness is primarily shaped by debt-financing strategies rather than international tax avoidance tactics. Ultimately, thin capitalization plays a key role in driving tax aggressiveness, while tax haven usage and transfer pricing show no notable association.]]>
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