Analysis of Institutional Ownership, Foreign Ownership, Transfer Pricing, and Tax Avoidance in Indonesian Plantation Companies (2020–2024)

This study aims to analyze the effect of institutional ownership, foreign ownership, and transfer pricing on tax avoidance among plantation sector companies in Indonesia from 2020 to 2024. The data were obtained from publicly available financial reports and processed using **STATA** software. The tabulated results show variations in ownership ratios and tax avoidance levels across firms. This research contributes to understanding corporate governance factors influencing tax practices in Indonesia. Keywords: Institutional Ownership, Foreign Ownership, Transfer Pricing, Tax Avoidance, STATA, Indonesia, Plantation Sector.