Detail The Effect of Tax Avoidance on Timeliness with Managerial Ownership as a Moderating Variable (artikel South East Asia Journal of Contemporary Business, Economics and Law (SEAJBEL), Vol. 21, Issue 5 April 2020) Bibliografi Author: Prasetyo, Christianus Yudi ; Tarigan, Thia Margaretha Topik: tax avoidance; timeliness; managerial ownership; JABFUNG Bahasa: (EN )     Penerbit: Zes Rokman Resources     Tahun Terbit: 2020     Jenis: Article - diterbitkan di jurnal ilmiah nasional Fulltext: SEAJBEL21_269.pdf (227.51KB; 6 download) [Informasi yang berkaitan dengan koleksi ini di internet] Abstract Tax avoidance is typically defined in the literature to include a broad range of tax-reduction activities, ranging from benign tax advantaged investments (e.g., tax-exempt municipal bonds) to aggressive strategies that might not be upheld if challenged. Tax authorities may challenge tax avoidance and ultimately prevail, resulting in the loss of the tax savings that initially came with the tax avoidance. Managers expect incentives from companies to decide when to announce financial statements. The manager has information about the company's condition and company's prospects in the future, so they can manipulate the time of the announcement of the financial report to transform the news that was released into the market and/or exploit the news for individual gain. Explanation alternative to the result of this is the extent to which tax avoidance companies have an impact on the time of the announcement of the report finance. Meaning, managers are possibly involved in earnings management activities. Tax avoidance is designed to permanently reduce the accountability of taxes of the company. The population observed in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX), which registered in 2013 to 2017. The sample companies used were 83 with a total observation of 220. The samples will be analyzed using multiple linear regression in SPSS. From the results of the study, the following conclusions are tax avoidance proxied by ETR has a positive effect on timeliness, and managerial ownership as a moderating variable can strengthen the influence of tax avoidance on timeliness. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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