This study aims to determine the effect of capital intensity, tax aggressiveness, and capital structure on firm value. It is a quantitative study utilizing secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the respective official websites of the companies involved. The study population consists of 92 companies in the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. A purposive sampling method was employed to select the sample, resulting in a total of 90 data points. The data analysis method used is multiple linear regression with panel data, conducted using EViews 13 software. The results indicate that capital intensity, tax aggressiveness, and capital structure simultaneously have a positive effect on firm value. However, regarding partial effects, while capital intensity positively influences firm value, tax aggressiveness and capital structure do not have a significant effect on firm value.
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