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This study aims to determine the impact of committees under the board of commisioner toward tax aggressiveness. Committeess under the board of commisioner included in this study are an audit committee, nomination committee and or remuneration, risk policy committee, as well as corporate governance policy committee; which entirely proxied by the size of the committee. Tax aggressiveness is proxied by Natural Logarithm of Book Tax Gap (BTG). This study use size of company as control variable that is determined by Natural Logarithm of total asset (Ln SIZE).

The data used is secondary data obtained from the annual reports of 95 manufacture companies listed on Indonesia Stock Exchange in 2011-2015. The sampling method used in this study is purposive sampling. Multiple linear regression is employed to analyze the data.

This study shows that audit committee, nomination committee and remuneration, corporate governance policy committee have a positive significant impact on tax aggressiveness, and risk policy committee has a negative significant impact on tax aggressiveness

Committees under the board of commisioner, audit committee, nomination committee and remuneration, risk policy committee, corporate governance policy committee, tax aggressiveness