Abstract: This study examined the impact of the ultimate ownership structure of the tax avoidance practices by considering the implementation of CSR. Population of study is a manufacturing company that listed in Indonesia Stock Exchange. technique of sampling is purposive sampling. Size of sample is 46 companies manufacturing with the observation period of 5 years, so there are 230 observation data. Data analysis techniques with path analysis. The findings of the study are that CSR further motivates controlling shareholders to practice tax avoidance in manufacturing companies in Indonesia.
Keywords: ultimate ownership structure, CSR, tax avoidance
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