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.