<![CDATA[The purpose of this study is to test and analyze the influence of capital intensity, transfer pricing, advertising intensity, and earnings management on tax aggressiveness. This study uses a quantitative research method with secondary type of data obtained from the company's financial statements listed on the Indonesia Stock Exchange. The population in this study is manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2025 period. The samples in this study were determined using purposive sampling techniques so that as many as 204 data samples that met the criteria were obtained. The handling of outliers in this study used a data removal technique (trimming) so that as many as 187 data samples were obtained. The data analysis methods used include descriptive statistical tests, classical assumption tests, panel data regression tests, and hypothesis tests. The results of this study show that: Capital intensity has a positive effect on tax aggressiveness; Transfer pricing has no effect on tax aggressiveness; Advertising intensity has a positive effect on tax aggressiveness; Profit management has no effect on tax aggressiveness; Capital intensity, transfer pricing, advertising intensity, and profit management have an effect on tax aggressiveness simultaneously.]]>
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