This study examines the effect of liquidity, leverage, profitability, and firm size on tax aggressiveness in banking companies listed on the Indonesia Stock Exchange. Research data are secondary data. The population in this study are all banking companies listed on the Indonesia Stock Exchange from 2014 to 2016. Sample selection using a purposive sampling method. The data analysis method used is Multiple Regression Analysis was conducted using SPSS version 20. This study indicates the Liquidity effect on tax aggressiveness. Leverage does not affect tax aggressiveness, profitability does not affect tax aggressiveness, and Firm size does not affect tax aggressiveness. Based on the F test, Liquidity, Leverage, Profitability, and Firm Size simultaneously affect tax aggressiveness.