Effect of Characteristics of the Commissioners, Ownership Structure, and Financial Difficulties on Tax Aggressiveness

Tax aggressiveness is one of the business’ aggressive tax practices both legally and illegally through use loopholes in regulations aimed at reducing taxable income. The purpose this research to provide empirical data about effect characteristics commissioners, ownership structure, financial difficulties on aggressiveness. population are manufacturing companies listed Indonesia Stock Exchange for 2017-2021 period. This used a purposive sampling method sampling. results hypothesis testing show that variables gender diversity, managerial ownership, concentration have significant positive