This study aims to determine the influence of aggressive financialreporting, ROA, DAR, and Size OF The Company toward Aggressive TaxReporting (ATR) in agricultural companies listed in Daftar Efek Syariah(DES) during period 2013-2016. The sampling method is purposivesampling. The data analyzed using multiple regression for dated panel withsignificance level 5% (0,05). The choosing model test showed that modelused in this study is the Fixed Effect Model (FEM). Simultaneously allindependent variables from model had significant influence towarddependent variable (ATR). Partially aggressive financial reporting, ROA,and DAR that had significance influence toward ETR, while variable sizehad unsignificant influence. The research also showed that there is trade offbetween aggressive financial reporting and aggressive tax reporting.