Tax Avoidance in State Owned and Family-Owned Enterprises: An Indonesian Study

Tax avoidance is a form of tax planning. The methods and techniques used for tax avoidance involve exploiting weaknesses in the tax laws and regulations themselves order to reduce the amount of tax payable. Several factors influence tax avoidance, namely profits, debt, company size, company risk and tax loss compensation. The main method of conceptual research is literature review. The author will analyze and synthesize relevant literature to develop a deeper understanding of a concept or theory. The conclusion of this study is that tax avoidance factors such as profit, debt and company size do not have a significant influence on tax avoidance. However, tax avoidance factors such as business risk and tax loss compensation are found to have a significant influence on tax avoidance. The expected implication is that investors and governments can better understand the tax avoidance acts carried out by the Company, so that they can make the right decisions.