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Author

Atta Putra Harjanto

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Open access Sep 2026

Uncovering the impact of ownership types on tax aggressiveness in Indonesia

The purpose of this research is to empirically test and analyze the influence of ownership structure, including family ownership, management ownership, institutional ownership, state ownership, public ownership, foreign ownership, and concentrated ownership, on tax aggressiveness (ETR and CFETR). The ETR indicates a...

K. Kiswanto, Laili Nurfiana, Ain Hajawiyah et al. · 0 citations

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