%0 Journal Article
%T Level of Firm Ownership and Tax Planning Practices: Evidence from Indonesia
%A Billy Ivan Tansuria
%A Melinda Lydia Nelwan
%J Open Journal of Accounting
%P 126-148
%@ 2169-3412
%D 2022
%I Scientific Research Publishing
%R 10.4236/ojacct.2022.112008
%X The aim of this study is to examine whether the level of firm ownership (<i>i.e.</i>, <span>institutional,
foreign, family, and government) is associated with firm¡¯s tax</span> planning
practices. Using a sample of public companies in the IDX during the <span>period of 2014 to 2019, and by utilizing </span></span></span><span><span><span style=\"font-family:&quot;\">the </span></span></span><span><span><span style=\"font-family:&quot;\">least square dummy variable</span></span></span><span><span><span style=\"font-family:&quot;\"> (LSDV) regression model, this study found that as the level of family
ownership, for<span>eign ownership, and government
ownership increases, companies will be less</span> li<span>kely to engage in tax planning practices which </span></span></span></span><span><span><span style=\"font-family:&quot;\">are</span></span></span><span><span><span style=\"font-family:&quot;\"> measured by </span></span></span><span><span><span style=\"font-family:&quot;\">the </span></span></span><span><span><span style=\"font-family:&quot;\">effective tax</span></span></span><span><span><span style=\"font-family:&quot;\"> </span></span></span><span><span><span style=\"font-family:&quot;\">rate.
On the other hand, the level of institutional ownership shows no signifi<span>cant relation to tax planning practices. The
results of this study provide in</span>sight </span></span></span><span><span><span style=\"font-family:&quot;\">into</span></span></span><span><span><span style=\"font-family:&quot;\"> the relationship between the level of public firm ownerships in
Indonesia and tax planning practices.
%K Firm Ownerships
%K Tax Planning Practices
%K Indonesia
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=116360