This study aims to obtain empirical evidence of the relationship between controlling shareholders and tax avoidance with family firms and independent commissioners as moderation variables. This study uses listed manufacturing firms in Indonesia Stock Exchange (IDX) for the period 2015 to 2018 amounting to 182 firm-year observations. The analytical techniques used are simple linear regression with SPSS version 23 programs. The research documents that controlling shareholders have a relationship with tax avoidance. In addition, family firms and independent commissioners moderate the relationship between controlling shareholders and tax avoidance. This research provides information for management on taxation avoidance measures that can increase profits and are allowed by law.
|Number of pages||16|
|Journal||International Journal of Innovation, Creativity and Change|
|Publication status||Published - 2020|
- Controlling shareholders
- Family firms
- Independent commissioners
- Tax avoidance