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- Title
The influence of ownership structure and political connections on tax avoidance in Indonesia.
- Authors
Anggreini, Gita Melliyani; Kusuma, Hadri
- Abstract
This study intends to examine the influence of ownership structure and political connections on tax avoidance using the Book Tax Differences (BTD) method. The data used is industrial entities registered on the IDX for the 2018-2022 period. By utilizing the proportional sampling method, the study sample that fulfilled the criteria was only 40 companies so that 200 observational data were obtained which were used as the study sample. Panel data regression analysis is the chosen analytical method in this research which includes the Chow test, Hausman test, and hypothesis testing using Eviews as a data analytics tool. The test results imply that (i) government ownership negatively impacts tax avoidance, (ii) institutional ownership positively impacts tax avoidance, (iii) family ownership positively impacts tax avoidance, (iv) foreign ownership shows a non-significant positive impact on tax avoidance, and (v) political connections exhibit a non-significant negative impact on tax avoidance.
- Subjects
PSYCHOLOGICAL ownership; TAX evasion; REGRESSION analysis; MULTIVARIATE analysis; GOVERNMENT ownership
- Publication
International Journal of Research in Business & Social Science, 2024, Vol 13, p324
- ISSN
2147-4478
- Publication type
Article
- DOI
10.20525/ijrbs.v13i4.3392