This research aims to give a deeper explanation regarding the effects of board diversity and structure towards tax aggressiveness, as well as including the sample from Indonesia’s energy sector as a main point of this research, as Indonesia is the number one coal producing country in the world. The board structure and diversity will comprise of the board size, board independence as well as board gender diversity. The basis of this sample is from the energy sector from Indonesian Stock Exchange over the 5-year period from 2015 to 2019. A total of 139 firm years is observed, compiled from 36 different companies. An unbalanced regression panel is utilized as there are firm years ineligible to be included in the research.