Tax aggressiveness is one of the business’ aggressive tax practices both legally and illegally through the use of loopholes in tax regulations aimed at reducing taxable income. The purpose of this research is to provide empirical data about the effect of the characteristics of the commissioners, ownership structure, and financial difficulties on tax aggressiveness. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research used a purposive sampling method in sampling. The results of hypothesis testing show that the variables of gender diversity, managerial ownership, concentration of ownership, and financial difficulties have a significant positive effect on tax aggressiveness