<![CDATA[Tax aggressiveness has emerged as a management technique to reduce the fiscal burden caused by stagnant tax revenue in the mining sector and conflicts of interest between the government and business actors. Understanding the financial elements that influence this behavior is crucial given this phenomenon. In this context, this study aims to examine the effect of capital intensity, leverage, and profitability on tax aggressiveness, with company size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Secondary data were obtained from financial statements with a total of 306 observations and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that capital intensity has a positive effect, profitability has a negative effect, and leverage has no effect on tax aggressiveness. Company size does not moderate the relationship between capital intensity and leverage, but it does weaken the effect of profitability on tax aggressiveness. ]]>
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