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Do Owners Matter? The Impact of Institutional, Managerial, Foreign, and Family Ownership on Tax Avoidance in Indonesia

Year: 2025

Type: article

Abstract: This study explores the impact of ownership structure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. The research examines four types of ownership—family, institutional, managerial, and foreign—using purposive sampling. A regression analysis was applied to assess the relationship between ownership structures and tax avoidance, measured by effective tax rates (ETR). A quantitative approach is employed, utilizing secondary data collected from annual reports and financial statements. The findings show that family, institutional, and foreign ownership negatively influence tax avoidance, while managerial ownership has no significant effect. This research provides insights into how ownership types influence tax behavior in an emerging market like Indonesia.

Source: East Asian Journal of Multidisciplinary Research

DOI: 10.55927/eajmr.v4i8.165

Authors: Rika Nur Widiastutik, Ratu Aghnia Raffaidy, Nur Rizki Wijaya, Ika Swasti Putri

Institution: Universitas Negeri Surabaya

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4413914632

FWCI:

Cites:

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