This study examines the impact of ownership structure and tax disclosure on voluntary nonfinancial disclosure in Indonesia. Ownership structure is characterized by public ownership and foreign ownership. Tax disclosure is part of the mandatory disclosure. Voluntary nonfinancial disclosure is proxied by an agregated disclosure score of strategic disclosure, labor disclosure, environment disclosure and social disclosure. This study examines of voluntary nonfinanial disclosure practices in the

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... al reports of listed companies in Indonesia from 2009 to 2012. The sample of this study are 102 listed companies in Indonesia in the period of 2009 to 2012. Total sample is 408 annual report. The technique used is purposive sampling technique. The results show that foreign ownership, public ownership, tax disclosure, size and Asset turnover are associated with voluntary nonfinancial disclosure in Indonesian listed companies.