ANALYSIS OF THE INFLUENCE OF OWNERSHIP STRUCTURE ON THE LEVEL OF TAX AVOIDANCE IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021–2023

Trianita Kusuma Putri; Putri  Awalina; Khasanah  Sahara

doi:10.62207/3j6tg188

Authors

Trianita Kusuma Putri Universitas Islam Kadiri, Kediri, East Java, Indonesia Author
Putri Awalina Universitas Islam Kadiri, Kediri, East Java, Indonesia Author
Khasanah Sahara Universitas Islam Kadiri, Kediri, East Java, Indonesia Author

DOI:

https://doi.org/10.62207/3j6tg188

Keywords:

Institutional Ownership, Managerial Ownership, Public Ownership, Tax Avoidance Level

Abstract

This study aims to analyze the effect of ownership structure on the level of tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with a multiple linear regression approach. The sample was selected using the purposive sampling method and resulted in 14 companies as samples, with a total of 42 annual financial report data. The results of the study indicate that ownership structure partially or simultaneously affects the level of tax avoidance. The implications of this study are important for investors in considering ownership structure when making investment decisions, as well as for regulators to understand the role of ownership in tax compliance. This study suggests that companies increase transparency and good governance in ownership structures. In addition, the Directorate General of Taxes and the Financial Services Authority (OJK) are expected to strengthen supervision and reform tax policies to prevent tax avoidance practices.

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