Tax avoidance is an issue that exists since taxation regulations are being enforced. UNCTAD forum in 2015 revealed that every year, the developing countries lost more than 100 billion due to tax avoidance practices mostly done by multinational companies. This research will focus on the impact of multinational company characteristics on tax aggressiveness in Indonesia. Those characteristics are identified by the existence of foreign interests (represented by significant foreign ownership and foreign director); international activities (represented by international related party transaction, and multinational operation); and thin capitalization. This quantitative research uses sample of 150 IDX listed companies starting from 2011-2015. This research uses two regression models, where the first regression is done using cross sectional data to gain the residual which indicates tax aggressiveness, while the second regression is done using panel data to find the impact of multinational characteristics on tax aggressiveness. This study finds that the existence of foreign director and international related party transactions bring the positive impact on tax aggressiveness, while the significant foreign ownership brings negative impact on tax aggressiveness. The result of this study is expected to be a reference for the government in enhancing the focus of policies related to tax aggressiveness.