Abstract: Undang-undang No. 36/2008 regarding Income Tax showed that the greater the profits from the company, the greater the tax to be paid by the company. Social and environmental responsibility in the Limited Liability Company Act No. 40 of 2007 is defined as the company's commitment to participate in the sustainable economic development to improve the quality of life and environmental benefits the company, the local community and society in general. The difference is a tax administered by the central government and the local governments which are then distributed to the general public, while the cost of implementing CSR is managed by a company and then distributed to the general public. This research was conducted on the manufacturing sector in Indonesia with the 2017-2018 study period. The results show that the disclosure of CSR affect negatively to the aggressiveness of tax, while good corporate governance doesn't affect the aggressiveness of tax.