Penelitian ini bertujuan untuk menguji pengaruh dari thin capitalization dan capital intensity dengan sales growth sebagai pemoderasi terhadap tax aggressiveness. Tax aggressiveness diukur dengan menggunakan Effective tax rate (ETR) dan thin capitalization menggunakan Debt of Equity Ratio (DER). Data dikumpulkan dengan menggunakan metode purposive sampling dari perusahaan sektor consumer noncyclicals periode 2018-2022, dengan total 205 sampel. Data penelitian ini diolah dengan model analisis regresi linear berganda, dengan hasil penelitian yang membuktikan bahwa thin capitalization berpengaruh negatif terhadap tax aggressiveness diikuti dengan capital intensity berpengaruh negatif terhadap tax aggressiveness. Hasil lainnya terkait pengaruh dari variabel moderasi ditemukan bahwa sales growth memperkuat pengaruh negatif thin capitalization terhadap tax aggressiveness namun peran sales growth tidak mampu memoderasi pengaruh negatif capital intensity terhadap tax aggressiveness. Temuan ini memberikan wawasan tentang bagaimana tentang bagaimana thin capitalization dan capital intensity dapat mempengaruhi tax aggressiveness, dengan peran sales growth sebagai pemoderasi dalam hubungan ini. Penelitian ini memberikan implikasi praktis untuk membntu perusahaan dalam membuat keputusan akan skema thin capitalization dan capital intensity terhadap upaya melakukan tax aggressiveness dengan memperhatikan peran sales growth. / This study aims to examine the effects of thin capitalization and capital intensity, with sales growth as a moderator, on tax aggressiveness. Tax aggressiveness is measured using the Effective tax rate (ETR), and thin capitalization is measured using the Debt to-Equity Ratio (DER). Data were collected using purposive sampling method from non-cyclical consumer sector companies for the period 2018-2022, with a total of 205 samples. The data were analyzed using multiple linear regression analysis, with the research findings demonstrating that thin capitalization has a negative effect on tax aggressiveness, followed by capital intensity having a negative effect on tax aggressiveness. Another finding regarding the moderating variable indicates that sales growth strengthens the negative effect of thin capitalization on tax aggressiveness, but sales growth does not moderate the negative effect of capital intensity on tax aggressiveness. These findings provide insights into how thin capitalization and capital intensity can affect tax aggressiveness, with sales growth as a moderating role in this relationship. This research has practical implications to assist companies in making decisions regarding thin capitalization and capital intensity schemes in their efforts to engage in tax aggressiveness, while considering the role of sales growth.