<![CDATA[This study aims to examine the effect of debt policy, Capital intensity, and institutional ownership on tax aggressiveness in consumer non cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from the companies' annual financial statements. The sample was selected using the purposive sampling method, resulting in 44 companies with a total of 220 observations. The data were analyzed using panel data regression with EViews 13.The results indicate that debt policy has a negative and significant effect on tax aggressiveness. Capital intensity has no significant effect on tax aggressiveness, and institutional ownership also has no significant effect on tax aggressiveness. Simultaneously, debt policy, Capital intensity, and institutional ownership have a significant effect on tax aggressiveness.]]>
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