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

Subur Harahap; Vidya Ramadhan Putra Pratama; Putri Mutira; Mochamad Agung Sasongko

doi:10.55927/fjst.v4i9.220

Authors

Subur Harahap Institut Bisnis Nusantara
Vidya Ramadhan Putra Pratama STIE Ekuitas
Putri Mutira Universitas Pembangunan Jaya
Mochamad Agung Sasongko Ikatan Akuntan Indonesia

DOI:

https://doi.org/10.55927/fjst.v4i9.220

Keywords:

Tax Avoidance, Family Companies, Regulatory Pressures

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.

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