Open Accessstructure of company ownership and tax avoidance in Indonesia
Author(s) -
Wima Rakayana,
Made Sudarma,
Rosidi Rosidi
Publication year - 2021
Publication title -
international journal of management, it and social sciences
Language(s) - English
Resource type - Journals
ISSN - 2395-7492
DOI - 10.21744/irjmis.v8n3.1696
Subject(s) - tax avoidance , business , stock exchange , accounting , sample (material) , corporate tax , monetary economics , regression analysis , foreign ownership , indonesian , variables , indonesian government , public economics , double taxation , economics , finance , foreign direct investment , macroeconomics , linguistics , chemistry , philosophy , chromatography , machine learning , computer science
This study aims to explain the effect of ownership structure (family, government, institutional, foreign, managerial, public) on tax avoidance in Indonesia. This study employed quantitative research with regression analysis, regression method using the annual report on companies listed on the Indonesian stock exchange from the 2017-2019 period with a sample of 93 companies. The tax avoidance was measured using the Cash Effective Tax Rate. The results of this study indicate that the government ownership structure and foreign ownership structure have a positive effect on tax avoidance in Indonesia. Firm size emphasizes the influence of the independent variables on the dependent variable. Family, institutional, managerial, public ownership structures have no influence on tax avoidance. This study indicates that the ownership structure of the company can influence company policy in tax avoidance.