CORPORATE OWNERSHIP STRUCTURE AND ITS IMPACT ON TAX

Authors

  • Billy Ivan Tansuria Universitas Klabat

https://doi.org/10.35974/isc.v4i1.1685

Keywords:

Ownership Structure, Tax Avoidance

Abstract

This study reviewed whether corporate ownership structure that was divided into family-oriented  ownership structure and institutional-oriented ownership structure had impact on tax avoidance. This study covered all industrial manufacturers  listed in Indonesia Stock Exchange in 2013 with a population of 136 companies; however, only 121 companies met the sampling criteria. Two companies were delisted from Indonesia Stock Exchange, and 13 other companies did not issue their data needed in their financial report.  Statistical analysis showed that both family-oriented ownership structure and institutional-oriented ownership structure did not have significant effect on tax avoidance. This finding indicates that companies with concentrated ownership structure prefer not to be involved in tax avoidance practices which have big penalty risk from tax institutions in case of malpractice.

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Published

2016-10-25

How to Cite

Tansuria, B. I. (2016). CORPORATE OWNERSHIP STRUCTURE AND ITS IMPACT ON TAX. 11th International Scholars Conference, 4(1), 27. https://doi.org/10.35974/isc.v4i1.1685