<![CDATA[This study aims to analyze the effect of ownership structure and financial performance on tax aggressiveness, with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The method used in this study is a Systematic Literature Review (SLR) by examining relevant scientific articles published between 2022 and 2026. Data collection was carried out through journal searches on Google Scholar. The data analysis technique uses a qualitative descriptive approach with a narrative synthesis method to identify patterns of relationships between variables and research gaps. The results show that ownership structure, financial performance, and firm size influence tax aggressiveness, but the findings are inconsistent across studies. Ownership structure can act as both a control mechanism and a driver of tax aggressiveness, financial performance tends to increase company incentives to engage in tax planning, while firm size has a dual role as both a supporting and limiting factor. In addition, firm size as a moderating variable has not shown a consistent role. This study is expected to contribute to the development of tax accounting literature and serve as a reference for future research.]]>
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