This research investigates the impact of multinational company characteristics on tax aggressive in Indonesia. Those characteristics are identified by the existence of foreign interests, represented by significant foreign ownership and foreign director; international activities, represented by international related party transaction and multinational operation; and thin capitalization. This quantitative research uses sample of 150 IDX listed companies starting from 2011-2015. This research uses panel data for data regression. This study finds that the existence of foreign director and international related party transactions increase tax aggressiveness, while the significant foreign ownership decrease the tax aggressiveness.