Family Ownership and Its Influence on Tax Avoidance: Independent Commissioners and Business Strategy as Moderators

ABSTRACT: This study analyzes the effect of family ownership on tax avoidance, with independent commissioners and business strategy as moderating variables. Employing a quantitative approach, the research focuses on family companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. Using purposive sampling, a final sample of 112 companies was selected. Secondary data from financial statements were analyzed via EViews 12 using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that family ownership has a negative but insignificant effect on tax avoidance. Independent commissioners exert a negative effect but fail to moderate the relationship between family ownership and tax avoidance. Furthermore, business strategy weakens the effect of family ownership on tax avoidance, though it also does not act as a significant moderator.

KEYWORDS : Tax Avoidance, Family Ownership, Independent Commissioners, Business Strategy.