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Do Owners Matter? The Impact of Institutional, Managerial, Foreign, and Family Ownership on Tax Avoidance in Indonesia

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Family, institutional, and foreign ownership negatively influence tax avoidance in manufacturing firms.
Managerial ownership has no significant effect on tax avoidance, based on effective tax rates measured.
The study utilizes regression analysis and purposive sampling to assess ownership's impact on tax behavior.
Insights from this research may inform tax policy and corporate governance in emerging markets like Indonesia.

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Research reveals ownership types influence tax avoidance in Indonesia, suggesting critical tax behavior insights.

Widiastutik et al. (2025) studied this question.

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