Ownership Structure and Tax Avoidance: The Moderating Role of Firm Size in Coal Mining Companies

Authors

  • Fitria Eka Ningsih Universitas Pamulang
  • Hari Stiawan Universitas Pamulang
  • Arsene Diaz Dzuhri Alvian Universitas Pamulang
  • Najwa Novany Universitas Pamulang

DOI:

https://doi.org/10.32493/JABI.v9i2.y2026.p244-257

Keywords:

Institutional Ownership, Managerial Ownership, Tax Avoidance, Firm Size, Structure ownership

Abstract

This study aims to examine the effect of institutional ownership and managerial ownership on tax avoidance, with firm size serving as a moderating variable. Tax avoidance is a common strategy used by companies to legally minimize their tax burden, making effective corporate governance mechanisms essential for controlling such practices. This research employs secondary data obtained from the financial statements of coal sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique based on predetermined criteria. Data was analyzed using panel data regression, with the Fixed Effect Model (FEM) identified as the most appropriate model based on model selection tests. The results indicate that institutional ownership has a negative effect on tax avoidance, while managerial ownership has a negative and statistically significant effect on tax avoidance. Furthermore, firm size as a moderating variable does not strengthen the relationship between institutional ownership and tax avoidance, nor does it strengthen the relationship between managerial ownership and tax avoidance. These findings suggest that ownership structure plays an important role in influencing corporate tax avoidance strategies, whereas firm size is unable to strengthen these relationships. This study is expected to provide useful insights for investors, corporate management, and future researchers in understanding tax avoidance practices.

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Published

2026-07-01

Issue

Vol. 9 No. 2 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Section

Articles

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Copyright (c) 2026 Fitria Eka Ningsih, Hari Stiawan, Arsene Diaz Dzuhri Alvian, Najwa Novany

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