The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage,
property plant, and equipment with tax aggressiveness, either simultaneously or partially. This research used
quantitative method with secondary data collected by purposive sampling from foods and beverages industrial
companies group listed in IDX and preceding journals of scientific articles research. This research used simple
regression to test the hypothesis simultaneously with F test and t test for testing the partial hypothesis. Results of
this research show that family ownership, return on assets, leverage, and property, plat, and equipment have affected
tax aggressiveness simultaneously and significantly. The family ownership and property, plant and equipment
have significant effects to tax aggressiveness, but the return on assets and leverage do not have significant effects
to tax aggressiveness.