This study explores the impact of ownership structure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. The research examines four types of ownership—family, institutional, managerial, and foreign—using purposive sampling. A regression analysis was applied to assess the relationship between ownership structures and tax avoidance, measured by effective tax rates (ETR). A quantitative approach is employed, utilizing secondary data collected from annual reports and financial statements. The findings show that family, institutional, and foreign ownership negatively influence tax avoidance, while managerial ownership has no significant effect. This research provides insights into how ownership types influence tax behavior in an emerging market like Indonesia.
Widiastutik et al. (Mon,) studied this question.