Penelitian ini bertujuan untuk menguji pengaruh Leverage, Kepemilikan Institusional, Komisaris Independen dan Komite Audit terhadap Agresivitas Pajak. Sampel yang digunakan yaitu perusahaan manufaktur yang terdaftar di BEI periode 2013-2017. Berdasarkan metode purposive sampling, terdapat 57 perusahaan yang menjadi sampel penelitian. Analisis regresi linear berganda dengan program SPSS 23 digunakan untuk menganalisis data penelitian ini. Hasil penelitian menunjukkan Leverage tidak berpengaruh terhadap agresivitas pajak. Kepemilikan Institusional berpengaruh negatif terhadap agresivitas pajak. Komisaris Independen tidak berpengaruh terhadap agresivitas pajak. Komite Audit tidak berpengaruh terhadap agresivitas pajak.

Kata Kunci : Leverage, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Agresivitas Pajak

This study aims to explained the effect of Leverage, Institutional Ownership, Independent Commisioners and Audit Commitee on Tax Aggressiveness. The sample used is manufacturing companies listed on the BEI in the 2013 until 2017 period. The sample selection using purposive sampling method. The sample in this study as many 57 company. Multiple linear regression analysis with SPSS 23 program was used to analyze the data of this study. The results showed that Leverage has no effect on tax agressivness, Institusional Ownership has effect negative on tax aggressiveness. Independent Commisioners has no effect on tax aggressiveness. Audit Commitee has no effect on tax aggressiveness.

Keywords: Leverage, Institusional Ownership, Independent Commisioners,Audit, Committee, Tax Aggressiveness.