Simatupang, L. O.; Rusli, V. R. The Effect of Advertising Intensity, Capital Intensity, And Executive Characteristics on Tax Aggressiveness (An Empirical Study of Non-Cyclical Consumer Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2022-2024). J. Econ. Finance Res. Rev. 2026, 2 (04), 224-230. https://doi.org/10.65150/EP-jefrr/V2E4/2026-03.