<![CDATA[This research aims to find out the effect of inventory intensity, leverage, and liquidity on tax aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange from 2022-2024. This research focusses on the importance of tax as a source of state revenue and company efforts in managing tax obligations to minimise the tax burden. This research uses secondary data and research subjects as many as 30 company samples. The sampling technique used in this study is purposive sampling, and data processing is processed using the IBM SPSS Statistics 31 program. The results of this study show that inventory intensity has a positive effect so that the first hypothesis is rejected, while leverage, and liquidity have a negative and significant effect on tax aggressiveness so that the second and third hypotheses are accepted.]]>
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