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Journal : JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

PENGARUH MULTINATIONALITY DAN TIMELINESS OF FINANCIAL REPORTING TERHADAP PENGHINDARAN PAJAK Ridwan, Muhammad
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.145 KB) | DOI: 10.32493/jiaup.v7i1.2203

Abstract

Tax Avoidance is a step taken by many taxpayers because it doesn’t violate the law, supporting factors can be in the form of Multinationality and Timelinessn of Financial Reporting. This researchh was conductedn on companies listed on the Indonesia Stockn Exchangenduring the observation period of 2012-2016. The sampling method used was purposive samplingg method with a sample of 32 consisting of 8 manufacturing companies over a period of 4 consecutive years of observation. Based on the result of multiplee linear analys regression, the result of the study show that the Multinationality variable has non effect on the effective tax rate, while the timeliness of financial reporting has a negative effect on the effective tax rate
Co-Authors - Sulaiman ., Hartutiningsih ., Mardawati Abdul Munir Abdurahman Adisaputera Achmad Fudholi Achmar Mallawa Ade Aditia Armi Adi Syahfutra Adnan Sauddin, Adnan Adrian Novigasa, Adrian Agung Mahar Rani Aidil Darma Setiadi, Aidil Darma Al Aziiz, Arief Nur Rahman Al Chaidar AL IKHLAS " Al-Barbasy, Ma'mun Murod Alfikar " Amanah, Ulfah Nurul Amila Gadri Arlina Prima Putri, Arlina Prima Armayani, Hanifa Ayu Ashande, Colette Masengo Auradian Marta Azmi, Fahrul Bambang Pramono Banan, Shahryar Baskoro, Galih Wahyu Darmawati Darwis Denny Sagita Rusdianto Diana Ningrum, Diana Djoza, Ruphin Djolu Edi Purnomo Ediyono, Suryo Elviza " ENDANG TRI MARGAWATI Eneng Tita Tosida Fadil Oenzil Fadil, Jazuli Fadil, Jazuli Fadilah Umar Faisal . Farid Lubis, Mahbud FATHONI, RIZAL Fathurrohmah, Fitriannisa Fatihah, Ishma Febry, Muhamad Fernandes Pakpahan, Fernandes Fitriningsih, Fitriningsih Galih Ujiantoro, Galih Gunawan, Suwardi Gusfa, Gilang Septia Haeriyyah, Haeriyyah Haq, Ramiz Ansharil Harahap, Isnaini Harahap, Pangeran Hardianti, Ratih Hasyim, Putri Resky Hatuwe, Massad Hayyu Dwi Putri Helda Yenni, Helda Henki Bayu Seta, Henki Bayu Herdi Sahrasad Hernawati, Diana Ichwann Hastona, Ichwann Ilham Wahyudi Ilyas Ilyas Indradjaja, Indradjaja Indriastuti Cahyaningsih, Indriastuti Indriawati, Indriawati Indriawati, Indriawati Indriyati Eko Purwaningsih, Indriyati Eko Ingenida Hadning, Ingenida Iqbal Maulana, Iqbal Iqbal Wahid, Iqbal Irfan Taufik, Irfan Iriani, Dian Irmayanti Irmayanti, Irmayanti Irwan, Muh. Isril " Junizan " Kamal " Kamil, Popo Musthofa Kasman Kasman Kaswari . Khairiah, Hanifa Khairul Anwar Kholik, Kholik Laode Muh. Golok Jaya, Laode Muh. Golok Lengbiye, Emmanuel Moke Liyongo, Clément Inkoto Lokaria, Aldian Mulyanto Lubis, Kamaluddin M. Banda Selamat, M. Banda Mahardeka Tri Ananta, Mahardeka Tri Mahmudah, Qonitatul Mallawa, Achmar Mallawa1 Mandala, Eka Praja Wiyata Marya Ulfa Masnani, Sitti Wahidah Mauli Kasmi, Mauli Mawi, Clarisse Falanga Miftah Ardhillah Fajri, Miftah Ardhillah Mitriani, Shelmia Modeawi, Modeste Ndaba Mpiana, Pius T. Muhammad Firdaus Muhammad Muhammad Muhammad Rizki Muhammad Walihuddin Mukhtar Mukhtar mukti Zainuddin Munawir, Ahmad Mursalin, Muhammad Mursalin, Muhammad Musbir Musbir Musta'in, Musta'in Mustakim Mustakim N. Ira Sari Nadya Vinandari Nandi Nandi, Nandi Natsir, Andi Baso Adil Nawir Rasidi Ngbolua, Koto-te-Nyiwa Nida’uljanah, Hanifah Novi Triayanti Noviarni ., Noviarni Noviarni, . nugraha, noviyanti Nugroho, Edy Prasetyo Nur Rahmah Nur, Mujadilah Nurdin Nurdin Nurhakim, Lukman Ilman Nurhasanah Bakhtiar, Nurhasanah Nurhuda, Yeni Agus Nurul Muslihat, Nurul Okfalisa Okfalisa Oktari, Ahmad Rezha Pangestu, Danang Aji Pinasti Utami, Pinasti Pramuda N.S, Muhammad Prita D. S, Septarina Profita, Anggriani pujowati, penny Puspa Arum, Enggar Diah Putri, Andi Rani Sahni Putri, Andi Rani Sahni Putri, Dewi Eka Qusthan Firdaus Rachmat Hidayat Rahajeng, Bangunawati Rahayu Rahayu Rahmat Hidayat Ramadhani, Siti Reno Efaldi Reristiani Jantia Reski Lestari Ria Azizah Tri Nuraini Richo Rahgia Syahputra Riki Syaputra, Riki Risnawati Ibnas, Risnawati Rizki Ananda Rizky, Said Muhammad Rizky, Said Muhammad Rizona, Firnaliza Robby Setiawan Robiatun Adawiyah, Robiatun Roesyandi Nan Arief, Roesyandi Nan Rosdianwinata, Eka Rudi Febrianda, Rudi Rusdiansyah Rusdiansyah S. Sudarno, S. safruddin Safruddin, safruddin Safruddin, . Sahat Siagian Sahni Putri, Andi Rani Samsul Bahri Santoso, Kukuh Aris Saptono Hadi, Saptono Saputra, Dede Saputra, Rifaldi Sarip Hidayat, Sarip Seniorita, Seniorita Sofian, Sofian Sri Rahayu St. Aisjah Farhum, St. Aisjah Sugianto Sugianto Surya Fernando, Surya Suryono Suryono Suryono, Ryan Randy Sutardi Sutardi Syamsuri Syamsuri Tata Sutabri Telanai, Yudi Theresia Wati, Theresia Tjokorda Gde Dharmayuda Tohari, M Imam Tohari, Muhammad Imam Tria Febrina Triyanti Nurul Hidayati Try Azisah Nurman Virima, Mudogo vito siregar, Akbar ihza Wahjoeno, Dipo Widya wati Wira Gotera Yandri Pratama Yulianto Yulianto Zainal Arifin Zainuddin, Mukti Zainuddin1 Zamira Ulfa Zoawe, Benjamin Gbolo Zuhriah Zuhriah, Zuhriah ZURAIDAH ZURAIDAH