Abstract

This research aims to provide empirical evidence of the effects of good corporate governance, ownership structure, and political connection on tax aggressiveness. This research used linier regression as analysis tool. 64 sample manufacturing companies listed in Indonesia Stocks Exchange were selected purposively. The finding indicates that board of commissioners significantly and positively affected tax aggressiveness, that board of directors did not significantly affect tax aggressiveness, that audit committee did not significantly affect tax aggressiveness, that family ownership significantly and positively affected tax aggressiveness, and that political connection did not significantly affect tax aggressiveness.

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