Decoding the Narrative of Tax Avoidance in Family-Owned Enterprises Under Regulatory Pressure

This study explores how six family businesses in manufacturing and trading construct narratives to justify tax avoidance, using a qualitative case study approach with interviews and document analysis. Findings reveal three dominant themes—resource efficiency, business sustainability, and regulatory adaptation—framing tax avoidance not only as a technical strategy but also as a moral narrative highlighting the positive role of family firms. The study contributes to theory by deepening the understanding of narrative construction in tax practices and offers practical implications for more balanced fiscal policies.

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Publication Details

Journal
Formosa Journal of Science and Technology
Published
2025-09-30
DOI
https://doi.org/10.55927/fjst.v4i9.220
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Decoding the Narrative of Tax Avoidance in Family-Owned Enterprises Under Regulatory Pressure

Subur Harahap, Putri Mutira, Vidya Ramadhan Putra Pratama, Mochamad Agung Sasongko
Formosa Journal of Science and Technology
Corporate Taxation and Avoidance
article

Decoding the Narrative of Tax Avoidance in Family-Owned Enterprises Under Regulatory Pressure

Subur Harahap, Putri Mutira, Vidya Ramadhan Putra Pratama, Mochamad Agung Sasongko
article en

Abstract

This study explores how six family businesses in manufacturing and trading construct narratives to justify tax avoidance, using a qualitative case study approach with interviews and document analysis. Findings reveal three dominant themes—resource efficiency, business sustainability, and regulatory adaptation—framing tax avoidance not only as a technical strategy but also as a moral narrative highlighting the positive role of family firms. The study contributes to theory by deepening the understanding of narrative construction in tax practices and offers practical implications for more balanced fiscal policies.

Formosa Journal of Science and TechnologyVol. 4(9)
Indonesian Pediatric Society (ID), Institut Bisnis Nusantara (ID), Universitas Patria Artha (ID), Universitas Atma Jaya Makassar (ID)
Openalex Percentile: Top 58%
Corporate Taxation and Avoidance
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