<![CDATA[Tax aggressiveness by multinational companies is a serious problem in the international taxation system that causes a decline in state revenue. This study focuses on testing the effect of leverage and profitability on tax aggressiveness, with the research object being companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the period 2022-2024. Using quantitative methods and purposive sampling, this study produced 58 observations from 24 companies after eliminating outliers. The variables were measured using ETR for tax aggressiveness, DAR for leverage, and ROA for profitability. Multiple linear regression analysis using SPSS showed that leverage had no significant effect on tax aggressiveness (sig. 0.087 > 0.05), while profitability had a significant negative effect (sig. 0.000; coefficient -1.107). Simultaneous testing proved that both variables had a significant effect on tax aggressiveness (F count 11.180; sig. 0.000) with a contribution of 26.3%. The implications of this study provide input for tax authorities to increase supervision of companies with low profitability, as well as encourage companies to maintain a balance between tax optimization and regulatory compliance to avoid the risk of sanctions and damage to their reputation.]]>
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