This study aims to know the influence of firm size, debt to asset and return on assets towards tax aggressiveness in food and beverage companies listed in Indonesia Stock Exchange. Tax aggressiveness in this study is measured by Effective Tax Rate.Population used in this study is food and beverage companies listed in Indonesia Stock Exchange (IDX) year 2013-2017. The method used in this study to know the research sample is purposive sampling and obtained 55 samples based on the sample criteria. The analysis method used is multiple linear regression.The result of this study shows that firm size has a significant influence towards tax aggressiveness. Debt to asset and return on assets do not have a significant influence towards tax aggressiveness. Firm size, debt to asset and return on assets have a significant influence towards tax aggressiveness simultaneously.