ANALISIS PENGARUH PENGHINDARAN PAJAK DAN KEPEMILIKAN KELUARGA TERHADAP WAKTU PENGUMUMAN LAPORAN KEUANGAN TAHUNAN PERUSAHAAN
Abstract
The purpose of this study is to
investigate whether tax avoidance
activity and strong control by family
influence the timeliness of firm financial
reporting. Using panel data of 86 firms
that listed on the Jakarta Stock
Exchange in manufacturing industry
from 2008 to 2012, this study find
evidence that firm with higher level of
tax avoidance tend to delay the
announcement of annual financial
statement. We also find evidence that
firm with strong family control (has more
than 50% of family ownership) tend to
announce annual financial statement
more timely
investigate whether tax avoidance
activity and strong control by family
influence the timeliness of firm financial
reporting. Using panel data of 86 firms
that listed on the Jakarta Stock
Exchange in manufacturing industry
from 2008 to 2012, this study find
evidence that firm with higher level of
tax avoidance tend to delay the
announcement of annual financial
statement. We also find evidence that
firm with strong family control (has more
than 50% of family ownership) tend to
announce annual financial statement
more timely
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