Pengaruh penghindaran pajak, kepemilikan keluarga dan kepemilikan publik terhadap waktu penyampaian laporan keuangan tahunan perusahaan (studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2013 -2016)

Liasari, Yunita (2018) Pengaruh penghindaran pajak, kepemilikan keluarga dan kepemilikan publik terhadap waktu penyampaian laporan keuangan tahunan perusahaan (studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2013 -2016). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This study was aimed to empirically examine “The Influence of Tax Avoidance, Family Ownership, and Public Ownership to The Time of Submission of The Firm Annual Financial Reporting”. The analysis uses independent variable is tax avoidance, Family Ownership, and Public Ownership. The dependent variable is the time of submission of the firm annual financial reporting. The samples is Annual Financial Report at manufacturing companies listed on the IDX period 2013-2016. The samples selected by purposive sampling with research samples 76 companies using statistical methods such as classic assumption and multiple regression using SPSS. The result of this research indicate that tax avoidance, family ownership, and public ownership have significant effect to the time of submission of the firm annual financial reporting. Keywords: Annual Financial Report, Tax Avoidance, Family Ownership, Public Ownership.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Annual Financial Report, Tax Avoidance, Family Ownership, Public Ownership.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Yunita Liasari
Date Deposited:	19 Sep 2018 04:40
Last Modified:	19 Sep 2018 04:40
URI:	http://erepository.uwks.ac.id/id/eprint/2249

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