The Effect of Ownership Structure on Tax Avoidance with Company Performance as a Moderation

Destyara Zanneta Hidayatullifa; Deden Tarmidi

doi:10.55927/fjmr.v5i9.200

Authors

Destyara Zanneta Hidayatullifa Universitas Mercu Buana
Deden Tarmidi Universitas Mercu Buana

DOI:

https://doi.org/10.55927/fjmr.v5i9.200

Keywords:

Ownership Structure, Tax Avoidance, Company Performance

Abstract

This study examines the influence of ownership structure on tax avoidance and its impact on company performance. The focus is on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used is multiple linear regression analysis with panel data covering both time and cross-sectional data. Data were collected from 16 companies using a purposive sampling technique. The results show that public ownership has a negative effect on tax avoidance, while institutional and foreign ownership have no significant effects. Furthermore, company performance strengthens the influence of public ownership and weakens foreign ownership on tax avoidance.

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