Pengaruh Kepemilikan Perusahaan Keluarga Terhadap Tax Avoidance yang Terdaftar di Bursa Efek Indonesia

Abstract

In the interest of the corporation, taxation is an expense that could cut down the profit to be gained. When in fact, it’s inversely proportional to what the corporation wants which is maximizing profits and minimizing expenses. Therefore, it is suspected that the corporation will take advantage of the loopholes contained in the tax regulations in Indonesia. This study analyze the effect of family company ownership on tax avoidance. The independent variable in this study is family company ownership proxied by FAM. While the dependent variable in this study is tax avoidance which is proxied by ETR. The population in this study are property and real estate companies listed on the IDX. This research uses the documentation method in the form of annual financial reports and company annual reports from 2019 to 2022. These data are obtained from the official website of the Indonesia Stock Exchange and the official website of each corporation.