This research aims to examine the influence of financial distress and independence of board of commissioners on tax aggressiveness. This research uses 97 manufacture firms listed on the Indonesia Stock Exchange from 2010 - 2013. Using regression method, this research shows that financial distress and independence of board of commissioners have no significant influence on tax aggressiveness. High corporate governance scores do not guarantee a good practice. This research also proves that financial distress has no moderating effect on influence of commissioner independence on tax aggressiveness since independence of board of commissioners does not have significant effect on tax aggressiveness.