{"id":16440,"date":"2021-11-20T07:14:29","date_gmt":"2021-11-20T05:14:29","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=16440"},"modified":"2021-11-20T16:53:21","modified_gmt":"2021-11-20T14:53:21","slug":"the-impact-of-ownership-structure","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/the-impact-of-ownership-structure\/","title":{"rendered":"Zuliyanti T., Azwardi, Fuadah L. The Impact of Ownership Structure and Tax Avoidance"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: G32, H26, M41.<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V29(2021)-14<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Zuliyanti Try, <\/strong>Magister Student, Faculty of Economics, Sriwijaya University, Indonesia<\/p>\n

ORCID ID:<\/strong> 0000-0001-5113-7179<\/a><\/span>
\ne-mail:<\/strong> tryzuliyanti@gmail.com<\/span><\/a><\/p>\n

Voskolup Karina,<\/strong> Master of Department of Finance and Banking, Vasyl\u2019 Stus Donetsk National University, Vinnytsia, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-0066-2445<\/a><\/span>
\ne-mail:<\/strong> azwardi_unsri@yahoo.com<\/span><\/a><\/p>\n

Fuadah Luk\u00a0Luk, <\/strong>Associate Professor, Faculty of Economics, Sriwijaya University, Indonesia<\/p>\n

ORCID ID:<\/strong>\u00a00000-0003-2163-9471<\/a>
\ne-mail:<\/strong> lukluk_fuadah@unsri.ac.id<\/span><\/a><\/p>\n

<\/h2>\n

The Impact of Ownership Structure and Tax Avoidance<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. The ownership structure issues on tax avoidance must be thoroughly investigated. Tax avoidance is a management strategy used by companies to maximize profitability by lowering their tax burden. Secondary data from the company’s annual financial statements were used in this analysis. The sample was 407 observations made at manufacturing companies between 2016 and 2019. The Ordinary Least Squares method was used to test this research hypothesis.<\/p>\n

Purpose.<\/strong> The purpose of this study is to analyze the effect of ownership structure on tax avoidance using agency theory in terms of government, foreign, family, and public ownership.<\/p>\n

Results. <\/strong>The finding showed that whereas government, family, and public ownership all had a significant effect on tax avoidance, foreign ownership had no significant effect.<\/p>\n

Conclusions.<\/strong> The policies that the government may implement to reduce tax avoidance by raising state revenues are the most significant, one of which is on the tax side. State revenues continue to increase in line with the percentage of taxpayer contributions, but tax revenue realization has fallen short of the government\u2019s target, and the existence of strict supervision by the Directorate General of Taxes, which is conducted regularly, enables it to prevent deviant company activities while also benefiting the State by increasing tax revenue. This research still has limitations, namely the companies used only focus on manufacturing companies with observations during 2016-2019, which are still relatively small. Regarding these limitations, it is recommended for further research to add measurements on calculate tax avoidance, using different proxies such as the Book Tax Differences (BTD), Long Run Effective Tax Rate and Effective Tax Rate (ETR) as well as adding conditions during and before the Covid pandemic-19 which may affect the practice of increasing tax avoidance. In addition, it can add independent variables that affect tax avoidance, such as executive ownership. Finally, researchers can compare the practice of tax avoidance in Indonesia with other developed countries.<\/p>\n

Keywords: <\/strong>ownership structure; tax avoidance; agency theory.<\/p>\n

References:<\/strong><\/p>\n

    \n
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    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>02 October \u00a02021<\/p>\n

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    Zuliyanti T., Azwardi, Fuadah L. (2021). The Impact of Ownership Structure and Tax Avoidance. Modern Economics, 29(2021), 88-93. DOI: https:\/\/doi.org\/10.31521\/modecon.V29(2021)-14.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: G32, H26, M41. DOI: https:\/\/doi.org\/10.31521\/modecon.V29(2021)-14 [\/vc_column_text][vc_column_text] Zuliyanti Try, Magister Student, Faculty of Economics, Sriwijaya University, Indonesia ORCID ID: 0000-0001-5113-7179 e-mail: tryzuliyanti@gmail.com Voskolup Karina, Master of Department of Finance and Banking, Vasyl\u2019 Stus Donetsk National University, Vinnytsia, Ukraine ORCID ID: 0000-0003-0066-2445 e-mail: azwardi_unsri@yahoo.com Fuadah Luk\u00a0Luk, Associate Professor, Faculty of Economics, Sriwijaya University, Indonesia
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[158],"tags":[159],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/16440"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=16440"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/16440\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=16440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=16440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=16440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}