The aim of this study is to examine whether the level of firm ownership (i.e., institutional,
foreign, family, and government) is associated with firm’s tax planning
practices. Using a sample of public companies in the IDX during the period of 2014 to 2019, and by utilizing the least square dummy variable (LSDV) regression model, this study found that as the level of family
ownership, foreign ownership, and government
ownership increases, companies will be less likely to engage in tax planning practices which are measured by the effective taxrate.
On the other hand, the level of institutional ownership shows no significant relation to tax planning practices. The
results of this study provide insight into the relationship between the level of public firm ownerships in
Indonesia and tax planning practices.
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