<![CDATA[Tax aggressiveness remains an important issue because it may reduce government tax revenues. Lately, Indonesian governments also focus on companies listed in Indonesia Stock Exchange about the compliance to their tax payable. However, previous studies have reported inconsistent findings regarding the effects of corporate governance and ownership structure on tax aggressiveness. Therefore, this study aims to examine the effects of board independence, gender diversity, managerial ownership, and institutional ownership on tax aggressiveness in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2022–2024. The study used a purposive sampling method, comprising 47 companies and 141 observations. Data were analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that gender diversity has a positive and significant effect on tax aggressiveness. In contrast, board independence and institutional ownership have negative but insignificant effects. Managerial ownership has a positive but insignificant effect on tax aggressiveness. These findings suggest that gender diversity is a significant factor associated with tax aggressiveness, while the effects of other corporate governance and ownership structure mechanisms are not statistically significant in the studied sample.]]>
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