APAKAH STRUKTUR KEPEMILIKAN MEMPENGARUHI PENGHINDARAN PAJAK? BUKTI EMPIRIS DARI PASAR MODAL INDONESIA

  • Fauzan Fuadi Program Studi Akuntansi, Universitas Aisyah Pringsewu, Lampung, Indonesia
  • Riska Agi Sawirti Program Studi Akuntansi, Universitas Aisyah Pringsewu, Lampung, Indonesia
  • Fitria Fertha Agustina Program Studi Akuntansi, Universitas Aisyah Pringsewu, Lampung, Indonesia
  • Andi Mulyono Program Studi Akuntansi, Universitas Aisyah Pringsewu, Lampung, Indonesia
  • Ratih Tiyas Pratiwi Program Studi Akuntansi, STIE Tamansiswa Banjar negara, Jawa Tengah, Indonesia
DOI: https://doi.org/10.23960/jak.v29i1.2053
Keywords: Tax avoidance, ownership structure, family ownership, Managerial ownership, foreign ownership, penghindaran pajak, struktur kepemilikan, kepemilikan keluarga, kepemilikan manajerial, kepemilikan asing

Abstract

Tax avoidance is an effort by company management to reduce tax payments. This study aims to examine the relationship between ownership structure and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, this research divides ownership structure into five variables, namely managerial ownership, institutional ownership, family ownership, government ownership, and foreign ownership. The study utilizes secondary data with a purposive sampling approach and selects a total of 300 firm-year observations. Regression analysis is employed to test the research hypotheses. The results of the study indicate that managerial, foreign, and family ownership structures have an impact on tax avoidance

Keywords: Tax Avoidance, Ownership Structure, Family Ownership, Managerial Ownership, Foreign Ownership