ABSTRAK
antara sruktur kepemilikan keluarga, pemerintah dan asing dalam perusahaandengan agresivitas pajak dengan pengukuran yang berbeda dengan penelitianterdahulu. Agresivitas pajak dalam penelitian ini menggunakan pengukuran LongRun Cash ETR dan Abnormal BTD. Sample penelitian ini menggunakanperusahaan yang listed di Bursa Efek Indonesia periode 2010-2014. Hasilpenelitian ini menunjukkan bahwa struktur kepemilikan keluarga memilikihubungan yang negatif terhadap agresivitas pajak di Indonesia. Selanjutnyastruktur kepemilikan asing memiliki hubungan positif terhadap agresivitas pajakdi Indonesia. Sedangkan untuk kepemilikan pemerintah tidak berpengaruh secarasignifikan terhadap agresivitas pajak di Indonesia. Hal ini diduga karena jumlahperusahaan kepemilikan pemerintah yang listed di Bursa Efek Indonesia rendah.

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ABSTRACT
This study aims to examine empirical evidence about the relationship betweenownership of family, government, and foreign companies with aggressive taxavoidance in Indonesia with different measurements from previous research.Aggressive tax avoidance in this study measured using Long Run Cash ETR andAbnormal BTD measurements. The samples of this study are public listed firmwhich had listed in Indonesia Stock Exchange on 2010-2014. The results of thisstudy show that family ownership has a negative correlation to the aggressive taxavoidance in Indonesia. Furthermore, the structure of foreign ownership has apositive correlation with aggressive tax avoidance in Indonesia. The other resultof this study, for government ownership has no significant effect on influencingthe relation on tax aggresivenes in Indonesia . hypothetically this is due to thelower number of government ownership of companies listed on the IndonesiaStock Exchange .