The study aims to examine the effect of tax rate change on the relationship between aggressive financial reporting and tax aggressiveness. This research using the comprehensive measure of tax aggressiveness which combining Book-Tax Difference (BTD), Abnormal Permanent Difference, Abnormal Book-Tax Difference (BTD), and Composite Measure of Tax Avoidance (CMTA). The data was regressed by Stata using Unbalanced Panel data from all Indonesian Companies except Mining, Construction, Real Estate, Transportation and Financial Companies between year 2008 and 2010. The result showed a positive relationship between tax aggressiveness and aggressive financial reporting. This study can only prove in part the effect of changes in tax rates on the relationship between aggressive financial reporting and tax aggressiveness.