Corporate Governance, Share Ownership Structure and Tax Avoidance

Abstract

This study aims to examine the effect of Corporate Governance and Share Ownership Structure on Tax Avoidance. The share ownership structure uses controlling shareholders who have the largest shareholding in the company with ownership of between 20-50%. This study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017, with 99 observation data and the analytical used multiple linear regression. The results of the study show that both corporate governance and the share ownership structure proxied using controlling shareholders have an effect on tax avoidance