Open AccessThe Effect of Ownership Structure on Tax Aggressiveness in Manufacturing Companies in Indonesia
Author(s) -
Isna Rahmawati
Publication year - 2022
Publication title -
jrak : jurnal riset akuntansi and komputerisasi akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2581-2343
pISSN - 2086-4264
DOI - 10.33558/jrak.v12i2.3212
Subject(s) - business , foreign ownership , stock exchange , corporate tax , monetary economics , government (linguistics) , sample (material) , tax avoidance , accounting , double taxation , foreign direct investment , finance , economics , linguistics , philosophy , chemistry , chromatography , macroeconomics
This study aims to determine the effect of corporate ownership structure consisting of concentrated ownership, government ownership, institutional ownership, and foreign ownership on tax aggressiveness. The total sample used in this study is 200 taken from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2019. The results found that concentrated and foreign ownership had a negative effect on tax aggressiveness, while institutional ownership had a positive effect on tax aggressiveness. Meanwhile, government ownership has no significant effect on tax aggressiveness.