This research attempts to find out the impact of corporate social responsibility (CSR) and the board of commissioners as a moderator of aggressive tax avoidance. The research hypothesized that the disclosure of CSR, board of commissioners and commissioners as moderators has a positive effect on aggressive tax avoidance practices. The research uses data from a sample of 417 companies listed on the Indonesia Stock Exchange from 2014-2016. The results reveal that CSR disclosure negatively affect aggressive tax avoidance practices as measured by Current ETR and GAAP ETR. The commissioner variable has a positive impact on aggressive tax avoidance practices, measured by Current ETR and GAAP ETR. The commissioner's variable as a moderator proved to weaken the negative impact of CSR disclosure.

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