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All Journal Formosa Journal of Science and Technology (FJST)
Mochamad Agung Sasongko
Ikatan Akuntan Indonesia
Humanities Computer Science & IT Education Industrial & Manufacturing Engineering Social Sciences

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Decoding the Narrative of Tax Avoidance in Family-Owned Enterprises Under Regulatory Pressure Subur Harahap; Vidya Ramadhan Putra Pratama; Putri Mutira; Mochamad Agung Sasongko
Formosa Journal of Science and Technology Vol. 4 No. 9 (2025): September 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i9.220

Abstract

This study explores how six family businesses in manufacturing and trading construct narratives to justify tax avoidance, using a qualitative case study approach with interviews and document analysis. Findings reveal three dominant themes—resource efficiency, business sustainability, and regulatory adaptation—framing tax avoidance not only as a technical strategy but also as a moral narrative highlighting the positive role of family firms. The study contributes to theory by deepening the understanding of narrative construction in tax practices and offers practical implications for more balanced fiscal policies.
Co-Authors Harahap, Subur Putri Mutira Vidya Ramadhan Putra Pratama