|Title: THE EFFECT OF FAMILY OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE WITH FIRM VALUE AS A MODERATION VARIABLE|
Diah Wahyuni, Agung Budi Sulistiyo and Alwan Sri Kustono
This study aims to examine whether family ownership and institutional ownership have an effect on tax avoidance moderated by firm value. The research was conducted on manufacturing companies listed on the IDX from 2018 to 2020. The research sample was 368 – company years. This study uses Eviews to process research data. The results of this study indicate that family ownership and institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 have proven to have an effect on tax avoidance. Family ownership has a positive effect on tax avoidance. Meanwhile, institutional ownership has a negative effect on tax avoidance. In this study, firm value moderates the relationship between family ownership and tax avoidance. However, firm value cannot moderate the relationship between institutional ownership and tax avoidance.
|Keywords: Tax avoidance, family ownership, institutional ownership, firm value.|