<![CDATA[This study aims to examine the effect of capital intensity and firm size on tax aggressiveness. The independent variables in this study are capital intensity and firm size, while the dependent variable is tax aggressiveness. This study uses a quantitative descriptive approach with secondary data sources. The population of this study is companies in the Property and Real Estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sample was selected using a purposive sampling technique with specific criteria, resulting in 20 companies or 100 data observations. The analytical method used is panel data regression analysis with the help of Eviews 12 software. The results show that simultaneously capital intensity and firm size have a significant effect on tax aggressiveness. Partially, capital intensity has a significant effect on tax aggressiveness, and firm size also has a significant effect on tax aggressiveness.]]>
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