Abstract Purpose - The study is to examine tax aggressiveness and tax risk which have not been studied in previous studies so that this research is to add to the study of tax practices, especially in developing countries such as Indonesia. Design / methodology / approach - This study uses secondary data obtained from annual reports and independent audit reports issued by the Indonesia Stock Exchange. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample after applying the purposive sampling technique consisted of 40 companies. SEM analysis was used in this study with the help of SmartPLS 4.0 software. Results - Political connection has a positive relationship to tax aggressiveness and has no negative relationship to tax risk. Corporate social responsibility has a negative relationship with tax aggressiveness and has a positive relationship with tax risk. In addition, earning management is able to mediate the relationship between political connection and corporate social responsibility towards tax aggressiveness and tax risk. Originality/Value - This study uses variables according to the conditions that exist in Indonesia, especially on the strength of political connections which indeed become any tool by stakeholders so that it becomes a special interest in this research.