This study aims to provide empirical evidence about the effect of ownership structure on the tendency of firms in conducting tunneling practices. Tunneling is a form of misappropriation related party transactions that harm minority shareholders. The samples employed are companies listed on the Indonesia Stock Exchange in 2013 to 2015, and disclose related party transactions related to assets and liabilities. This study argues that concentrated family ownership and concentrated government ownership have a positive effect on firm tunneling practices, while concentrated institutional ownership and dispersed ownership has a negative effect. The results find that concentrated family ownership has a significant positive effect on firms’ tunneling practices. Meanwhile, concentrated government ownership, concentrated institutional ownership, and dispersed ownership have negative effect on the firms’ tunneling practices.