Billy Ivan Tansuria is currently taking PhD Commerce in Accounting and Finance at the Adventist University of the Philippines (AUP). Prior to coming to AUP, he had been working as Senior Lecturer in Taxation at Universitas Klabat (UNKLAB), Indonesia for 13 years.  His field of interest is Indonesian Taxation.  He has also written seven books, all are in the field of Indonesian Taxation.

Billy Ivan Tansuria

Adventist University of the Philippines


Many studies have shown that tax avoidance practices are prevalent around the world, especially in the countries which corporate governance mechanisms are weak.  This study investigated whether firm ownership structures influence tax avoidance practices.  The study utilized 154 public-manufacturing companies that are listed on Indonesia Stock Exchange during the period of 2015 to 2017 as the sample. Ordinary least square regression model is utilized to test the effect between the variables of firm ownership structures and effective tax rate which is a measure of tax avoidance practices. The results showed that among four types of firm ownership structures, family and institutional ownerships have positive and significant influence on tax avoidance practices.  These findings indicate that when the company ownership increases, particularly related to family and institutional ownership, the tendency of involving in tax avoidance practices also increases.

Keywords:Indonesia, ownership structures, tax avoidance practices