The aims from this study is investigate the relationship between tax aggressiveness on firm value. The independent variables used in this research is tax aggressiveness which is measured using the effective tax rate and the permanent book-tax difference. Then the dependent variable in this research is firm value.

The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, 237 samples used from companies in manufacturing sector which published annual reports for the period 2020-2022. This study uses panel data regression analysis with E-Views 12 to test the hypotheses.