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What is Tax Avoidance Factors in Indonesia about?

This study analyzes the impact of institutional ownership, family ownership, and thin capitalization on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The findings indicate that institutional ownership and thin capitalization significantly promote tax avoidance, while family ownership does not have a significant effect. The research employs panel data regression analysis to support its conclusions.

Author

Takarina Devi Insyani

Language

EN