<![CDATA[Company owners are responsible for monitoring and making policies, including tax avoidance policies. This study aims to establish empirical evidence on the effect of ownership identities such as family ownership, institutional ownership, managerial ownership, and government ownership on tax avoidance practices. The purposive sampling method was employed from datasets covering non-financial firms listed on the Indonesian Stock Exchange during 2018-2021 leaving a total sample of 352 companies for the samples. Findings indicate that high family ownership in civil law jurisdictions encourages tax avoidance. Meanwhile, tax avoidance tendencies are reduced because institutional owners' breadth of knowledge and access to information prevents them from acting impulsively. Managerial ownership makes managers both agents and principles, thus suppressing short-term opportunistic desires, including tax avoidance practices. Lastly, no evidence that government ownership significantly affects tax avoidance practices. Pemilik perusahaan bertanggung jawab dalam mengawasi dan membuat kebijakan, termasuk kebijakan penghindaran pajak. Penelitian ini bertujuan memberikan bukti empiris pengaruh identitas kepemilikan berupa kepemilikan keluarga, kepemilikan institusional, kepemilikan manajerial, dan kepemilikan pemerintah terhadap praktik penghindaran pajak. Metode purposive sampling digunakan dari data perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama 2018-2021 sehingga menghasilkan 352 perusahaan sampel. Hasilnya ditemukan bahwa kontrol signifikan atas kepemilikan keluarga pada perusahaan di negara yang bersifat civil law mendorong praktik penghindaran pajak. Sebaliknya, luasnya pengetahuan dan akses informasi para pemilik institusional menghalangi pemilik institusional bertindak impulsive sehingga tendensi penghindaran pajak berkurang. Kepemilikan manajerial menjadikan manajer agent sekaligus principle sehingga menekan keinginan oportunis jangka pendek manajer termasuk praktik penghindaran pajak. Sedangkan variabel kepemilikan pemerintah belum memiliki bukti yang mempengaruhi praktik penghindaran pajak secara signifikan.]]>
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