Diabetes mellitus is a serious problem in public health and one of the four priority non-communicable diseases that are of global concern (Dewi, 2022). The etiology of type 2 diabetes mellitus is insulin resistance, with higher than normal insulin concentrations required to maintain normoglycemia. When insulin production by pancreatic beta cells is inadequate to compensate for increased insulin resistance, blood glucose levels will increase. Secondly, pancreatic beta cell dysfunction occurs as a result of a combination of genetic and environmental factors. Lastly, environmental factors which also play an important role in the occurrence of DM are obesity, eating too much and lack of physical activity (Dewi, 2022). Diabetes mellitus was the direct cause of death for 1.6 million people in 2016. The latest data released by the International Diabetes Federation (FDA) shows that around 415 million people aged 20-79 years worldwide experienced diabetes mellitus in 2015. This figure is predicted will increase to 642 million people in 2040 with prevalence increasing from 8.8% to 10.4%. China, India and the United States are the three countries with the highest number of diabetes mellitus sufferers. According to the World Diabetes Foundation, from 2014 until now 382 million people in Indonesia suffer from diabetes mellitus. This number is predicted to increase to 592 million people in 2035 (Maria, 2021).

Tax aggressiveness is an action that aims to reduce profits taxable through tax planning using either inclusive or does not include tax evasion. Company strategythat is not in line with expectations society and this tax aggressiveness act is detrimental to the government because the government cannot optimize tax revenue.
 The population of this study includes all manufacturing companies in the pharmaceutical sub- sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.
The results show that: (1) profitability has no effect on tax aggressiveness, (2) independent commissioners have no effect on tax aggressiveness (3) capital intensity has a positive effect on tax aggressiveness (4) leverage have no effect on tax aggressiveness.