Katy Perry's master recordings are currently owned by Sony Music Entertainment.
Sony Music Entertainment acquired the rights to Katy Perry's masters in 2007 when they signed her to their label, Capitol Records. This means that Sony Music Entertainment controls the distribution, licensing, and use of her recorded music.
While Katy Perry has not publicly stated her stance on owning her masters, it's important to note that many artists are currently engaged in reclaiming ownership of their master recordings. This trend has been fueled by the increasing awareness of the value of master recordings and the desire for artists to have more control over their music.
It remains to be seen if Katy Perry will pursue a similar path to reclaim her master recordings in the future.