This study aims to analyze the influence of the board of commissioners
against corporate tax aggressiveness. Characteristics of the board of
commissioner's oversight affecting tough tax aggressiveness. The characteristics
of the board of commissioner's oversight affecting tax aggressiveness are
presented by the effectiveness of the internal control system, the use of the Big
Four audit, the size of the audit committee, and the frequency of meetings of the
board of commissioners. This research refers to research conducted by
Richardson et al (2013).
This study uses secondary data obtained from the financial statements of
manufacturing companies listed on the stock exchanges of Indonesia in 2012-
2015. This study used as many as 188 samples with purposive sampling method.
Data analysis with the classical model of multiple regression.
The results obtained from this research is the effectiveness of internal
control system and the frequency of meetings of the board of commissioners has
no effect on corporate tax aggressiveness. The type of external auditor and the
size of the audit committee influenced the corporate tax aggressiveness
