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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Shinta Kameliya
Universitas Negeri Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Ownership Structure on Tax Aggressiveness Shinta Kameliya; Ani Wilujeng Suryani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 11 No 1 (2026): June 2026
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2026.11.1.19462

Abstract

Research aims: This study aims to analyze the effect of ownership structure on corporate tax aggressiveness, using the Cash Flow Effective Tax Rate (CFETR) as the main measure. Ownership structure is measured based on the proportion of institutional and managerial ownership in a company. Design/Methodology/Approach: This study involved 61 samples of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Data obtained from company annual reports were processed using the Generalized Least Square (GLS) technique, while considering control factors such as profitability, auditor type, company age, and company size. Research findings: The main findings reveal that institutional ownership affects CFETR in the opposite direction. Given that CFETR has an inverse relationship with tax aggressiveness, these findings indicate that an increase in institutional ownership is associated with an increase in corporate tax aggressiveness. On the other hand, managerial ownership was not found to have an effect on CFETR. Conclusion: These results underscore that in the context of Indonesian energy companies, institutional investors do not yet fully function as a supervisory mechanism capable of curbing aggressive tax planning practices, while management share ownership is not yet strong enough to influence corporate tax policy.
Co-Authors Suryani, Ani Wilujeng