The study aimed to examine the effect of corporate governance is proxy by (independent commissioner and audit commite), excutive characteristic, sales growth, liquidity and leverage toward tax agressiveness on various industy, basic industrial and chemical sectors manufacturing companies during 2013-2016 periods. Population in this research are manufacturing companies of various industy sector, basic industrial and chemical sectors were listed in the Indonesian Stock Exhange (IDX). The sampling technical used purposive sampling and obtained 16 manufacturing companies with 64 observations of samples. Data analysis used multiple linear regressions analysis. The results showncorporate governance is proxy by(independent commissioner and audit commite), executive characteristics, sales growth, and liquidity have no effect on tax aggressiveness, while leverage has positive effect toward tax agressiveness.