Karakter Tax Avoidance dalam Memediasi Faktor-Faktor Ketepatan Waktu Penyampaian Laporan Keuangan

Jurnal Wahana Akuntansi

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Title Karakter Tax Avoidance dalam Memediasi Faktor-Faktor Ketepatan Waktu Penyampaian Laporan Keuangan
Creator Anwar, Choirul
Erlita Nisrina
Subject Timeliness of Submitting Financial Statements
tax avoidance
Company Commissioners
Leverage and Company Size
Ketepatan Waktu Penyampaian Laporan Keuangan
tax avoidance
Komisaris perusahaan
Leverage dan Ukuran Perusahaan
Description This study aims to obtain empirical evidence about the influence of company commissioners, profitability, leverage and company size along with tax avoidance as a moderating variable on the timeliness of financial statement submission in manufacturing companies in Indonesia. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2018 with a total of 41 companies.
The results of this study indicate that company commissioners, profitability and leverage have a significant effect on tax avoidance, while company size has no significant effect on tax avoidance as a mediating variable. Then the results of the tax avoidance intervention on the timeliness of financial reporting do not only show significant results but also do not mediate in character.
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh komisaris perusahaan, profitabilitas, leverage dan ukuran perusahaan dengan tax avoidance sebagai variabel moderasi terhadap ketepatan waktu  penyampaian laporan keuangan pada perusahaan manufaktur di Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan jumlah 41 perusahaan.
Penelitian ini menunjukkan bahwa komisaris perusahaan, profitabilitas dan leverage berpengaruh signifikan terhadap tax avoidance, sedangkan ukuran perusahaan berpengaruh tidak signifikan terhadap tax avoidance sebagai bariabel mediasi. Kemudian hasil dari intervensi tax avoidance atas ketepatan waktu pelaporan keuangan tidak menunjukkan hasil yang signifikan dan tidak berkarakter memoderasi.
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
Date 2020-08-05
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/16109
Source Jurnal Ilmiah Wahana Akuntansi; Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi; 25-45
Language eng
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/16109/9083
Rights Copyright (c) 2020 Choirul Anwar

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