Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita dan Komite Audit terhadap Agresivitas Pajak

The aim of this study are to examine the effect of women in board of directors, women in board of commissioners, and audit committee to tax aggresiveness. The sample consists of 30 manufacture companies listed in Indonesia Stock Exchange (IDX) and submit annual report in the period 2016-2017. The data used in this study is selection of samples using purposive sampling method. As the result of the research indicate that the women in board of commissioners has a significant impact on tax aggresiveness or etr, while women in board of directors and audit committee does not have significant effect to tax aggresiveness or et