Institutional Ownership, Managerial Ownership, Corporate Size, and Tax Avoidance: An Analysis from Indonesian Manufacturing Corporate Views

Abstract

This study examines how institutional ownership, managerial ownership, and corporate size affect tax avoidance. The object under study was a manufacturing corporate on the Indonesia Stock Exchange for the period of 2016 to 2018. Seventy-eight manufacturing corporates were determined as research samples, which were obtained through purposive sampling. This study used techniques of panel data regression analysis with the help of EViews 9. The results of this study indicated that institutional ownership, managerial ownership, and corporate size did not significantly influence tax avoidance.