<![CDATA[This study aims to determine effect of financial leverage,capital intensity,and inventory intensity on tax aggressiveness in coal mining companies on the Indonesia Stock Exchange for the 2017-2021 period. The data analysis method uses panel data regression. The results of the study show that simultaneously financial leverage,capital intensity and inventory intensity affect tax aggressiveness,this is evidenced by a probability value of 0.020531<0.05. The financial leverage variable has a negative effect on tax aggressiveness,this is evidenced by the probability value of 0.0088<0.05 and the coefficient value of -2.735938. The capital intensity variable has no effect,this is evidenced by the probability value of 0.8621>0.05. The inventory intensity variable has no effect on tax aggressiveness. This is evidenced by the probability value of 0.4244>0.05]]>
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