This study aims to examine the influence of financial distress, board of
independence commisioner and ownership structure to tax aggressiveness.
Independent variables used in this study is financial distress, board of
independence commisioner, majority shareholding structure, public shareholding
structure and board shareholding structure while the dependent variable is tax
aggressiveness measured by book tax differences. To obtain valid results, then
performed test on each variables based on the hypothesis constructed.
This study use quantitative research design and secondary data from
manufacturing companies listed on the Indonesian Stock Exchange. By using
purposive sampling in the observation period 2013-2015, obtained 225
observations. Data were analyzed using multiple linier regression analysis.
Criteria for firm are a manufacturing company, company financial statements use
rupiah currency, and data supporting the implementation of research.
The result of this study showed that financial distress and majority
shareholding structure has positively significant effect on tax aggressiveness.
Meanwhile, board of independence commisioner has negatively significant effect
on tax aggressiveness. In the other hand, public shareholding structure and board
shareholding structure has no significant effect on tax aggressiveness
