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This study aims to examine the effect of profitability, leverage, firm size, and capital intensity on tax aggressiveness in manufacturing companies in the material and chemical industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study used a sample of 10 companies using purposive sampling technique. The method used in this study is panel data regression, processed with the statistical tool Eviews 12. Test results in this study simultaneouslydoi:10.35145/bilancia.v6i1.1860 fatcat:dshkzuernneebhkicapl4yzkau