Drug-resistant tuberculosis is diagnosed in Indonesia every year, and 48% of cases begin second-line TBC treatment. Cases of resistance result in high rates of TBC medication failure, increasing morbidity and death. The purpose of this study is to identify the variables that contribute to the occurrence of drug-resistant tuberculosis at the Respira Lung Hospital in Yogyakarta. The study is a quantitative analysis using a retrospective cohort design. This research included 250 TBC patients from the Respira Lung Hospital Yogyakarta between 2021 and 2022. The sampling method employed was simple random sampling. Data was collected utilizing medical records. The chi-squared and logistic regression tests were used to analyze the data. The study found that age (p=0.033; RR=3.220), drug side effect status (p=0.001; RR=6.457), gender (p=0.098; RR=2.4), medication adherence (p=0.509; RR=1.457), previous medication history (p=1.00; RR=0.940), and comorbid diseases (p=0.520; RR=1.416) were all associated with the incidence of drug-resistant tuberculosis. The most important factor influencing the occurrence of treatment-resistant tuberculosis is the variability of treatment side effects. Keywords: Risk factors, drug-resistant tuberculosis; drug side effects
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