Abstract

This study aims to analyze the interaction of corporate governance as a moderator of the relationship between family and foreign ownership structure and tax avoidance. Secondary data were taken from the annual reports of manufacturing companies from 2018 to 2022, with sample size of 260 (Companies, years). This study uses a fixed effect model to test the hypothesis. The research results show that family ownership does not have a significant effect on tax avoidance. Meanwhile, foreign ownership has a positive and significant effect on tax avoidance. Corporate governance cannot moderate the influence of family ownership and foreign ownership on tax avoidance. Corporate governance actually weakens the relationship between the company's ownership structure and tax avoidance. The study emphasizes the importance of corporations fulfilling their tax obligations for long-term viability and investment security. It also highlights the role of the board of commissioners in directing management and enforcing regulations. The research aims to provide government input on corporations and taxpayers, influencing state revenue. It also serves as a foundation for addressing tax avoidance regulations, such as the Harmonization of Tax Regulations.

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