The purpose of this study is to examine and find empirical evidence of the effect of
leverage, liquidity, and corporate social responsibility on tax aggressiveness in the midst
of the Covid'19 pandemic. The sample used in this study is a consumer non-cyclicals
sector companies listed on the Indonesia Stock Exchange during 2020-2021. The
sampling technique used was purposive sampling and obtained 67 companies with 113
data samples that have met the criteria. The data sources for this research are financial
reports or annual reports published on the website www.idx.co.id. The data analysis
technique is multiple linear regression. This study’s result indicate that leverage and
corporate social responsibility have a negative effect on tax aggressiveness in the midst
of the Covid'19 pandemic. Meanwhile, liquidity has no effect on tax aggressiveness amid
the Covid-19 pandemic.