<![CDATA[This study aims to examine the effect of firm size, financial distress, and executive compensation on tax aggressiveness. This research is quantitative associative, with a research method based on the philosophy of positivism. This study uses secondary data, namely the financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. The population in this study was 85 companies, and the sampling method used was purposive sampling. Sixteen companies met the criteria, with a five-year observation period, resulting in a total of 80 samples. The testing in this study was assisted by Eviews12 software, and the model used was a panel data regression approach using the Random Effects Model (REM). The results of this study indicate that firm size, financial distress, and executive compensation simultaneously influence tax aggressiveness. While partially, firm size has no effect on tax aggressiveness, financial distress has a negative effect on tax aggressiveness, and executive compensation has no effect on tax aggressiveness. Keywords: firm size, financial distress, executive compensation, tax aggressiveness.]]>
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