<![CDATA[Tax avoidance is a salient topic in corporate finance and sits at the intersection of interests between the entity that receives tax—the government—and the firm, for which taxes are an impediment or barrier to maximising profit, cash flow and dividends. The seson 2020-2023 is very interesting since that period is post pandemic recovery and the application of Harmonization of Tax Regulations (HPP) Law—On March 29, 2000 the enactment end date for firms listed in the Main Board of Indonesia Stock Exchange. This research aims to analyze daan empirical test on inflation and the variables (independent) that include ownership distribution by institution (institutional ownership), management ownership, foreign ownership, profitability (represented by ROA), as well as Dividend Payout Ratio on tax avoidance. The data in this study used financial statements and annual reports from 124 companies listed on the Main Board over a period of four years (with a total sample of 496 observations), and panel data regression analysis using Random Effect Model with classical assumption testing. The results demonstrate that institutional, managerial and foreign ownership represents a significant increase in tax avoidance behavior while ROA and Dividend Payout Ratio reveal a significant negative relationship with the behaviors. These results provide insights into how owner pressure may facilitate tax efficiency and that strong dividend performance and policies likely hinder firms' efforts to avoid taxes. The novelty of this research is the opportunity to analyze ownership structure along with profitability and dividend policy at the same time during a period of change in post-pandemic tax rules, providing new perspectives to improve corporate tax governance in Indonesia.]]>
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