PENGARUH PENGHINDARAN PAJAK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN KEPEMILIKAN KELUARGA SEBAGAI PEMODERASI

Edocia, Marcella (2018) PENGARUH PENGHINDARAN PAJAK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN KEPEMILIKAN KELUARGA SEBAGAI PEMODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The study aimed to find out whether family ownership moderates the relationship between tax avoidance and timeliness of financial reporting. Population in this research is all go public company listed in BEI period 2014 until 2016. The sample was chosen by purposive sampling method and the amount of samples are 90 family firm, therefore the total sample are 270 observations. The analytical method used in this research is logistic regression with moderating interaction. The result shows that family ownership is not able to moderate the relationship between tax avoidance and timeliness of financial reporting. Keywords: family ownership, tax avoidance, timeliness of financial reporting.

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