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Behavior of Managerial Ownership and Government Ownership toward Tax Avoidance in Indonesia and Malaysia

Masripah Masripah

Masripah Masripah

Universitas Pembangunan Nasional Veteran JakartaIndonesia
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Masripah, Masripah
, 
Dianwicaksih Arieftiara

Dianwicaksih Arieftiara

Universitas Pembangunan Nasional Veteran JakartaIndonesia
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Arieftiara, Dianwicaksih
, 
Shinta Widyastuti

Shinta Widyastuti

Universitas Pembangunan Nasional Veteran JakartaIndonesia
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Widyastuti, Shinta
, 
Marziana Madah Marzuki

Marziana Madah Marzuki

Universiti Teknologi MARA Cawangan KelantanMalaysia
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Marzuki, Marziana Madah
, 
Muhammad Syukur

Muhammad Syukur

Mae Fah Luang UniversityThailand
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Syukur, Muhammad
 and 
Maheran Zakaria

Maheran Zakaria

Universiti Teknologi MARA Cawangan KelantanMalaysia
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Zakaria, Maheran
  
Sep 04, 2025
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Published Online: Sep 04, 2025
Page range: 5 - 22
DOI: https://doi.org/10.2478/sbe-2025-0022
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© 2025 Masripah Masripah et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
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