ABSTRACT
This study aims at investigating the effect of aggressive financial reporting and independent boards of commissioners on tax aggressiveness. using data from 200 annual reports of companies listed in the indonesia stock exchanges as the sample, which was then analyzed using a regression model, this study showed two main findings. as predicted, aggressive financial reporting and independent boards of commissioners significantly affect tax aggressiveness. companies involved in aggressive financial reporting tend to get involved in tax aggressiveness. interestingly, an independent board of commissioners also plays an important role in decreasing tax aggressiveness. our findings extend previous studies involving the possibility that financial reporting manipulation may be associated with taxation reporting manipulation.
