Research Article
Ownership Structure of Tax Avoidance: Analysis Before and After Tax Reform Changes
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328935, author={Muhammad Yusuf and Tubagus Ismail and Muhamad Taqi and Munawar Muchlish}, title={Ownership Structure of Tax Avoidance: Analysis Before and After Tax Reform Changes}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={tax avoidance institutional ownership foreign ownership concentrated ownership}, doi={10.4108/eai.4-11-2022.2328935} }- Muhammad Yusuf
Tubagus Ismail
Muhamad Taqi
Munawar Muchlish
Year: 2023
Ownership Structure of Tax Avoidance: Analysis Before and After Tax Reform Changes
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328935
Abstract
The research team analyzed the way in which forms of ownership influence tax avoidance strategies both before and after tax reform. dividend tax and rate adjustments are components of tax reform. Dividends are tied to the ownership structure in the economy. It is believed that ownership structure plays a role in tax avoidance. The effect of ownership structure on tax avoidance was investigated using quantitative causality research on agency theory through surveys and purposive sampling. Institutional ownership has a negative impact on tax avoidance both before and after tax reform. Both before and after the tax reform, foreign ownership did not have a beneficial effect. Although there is no difference in the effect of concentrated ownership before and after the tax reform, the effect is favorable afterward. Tax avoidance before the reforms was more sophisticated because of the ownership structure.