PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP LAMA WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Property dan Real Estate yang Listed di Bursa Efek Indonesia Tahun 2013-2015)

Abstract

This study aims to provide empirical evidence on the influence of tax planning, managerial ownership and institutional ownership of the timeliness corporate financial reporting. The sample in this research is property and real Estate Company listed in Indonesia Stock Exchange year 2013-2015. Tax planning is measured using Effective Tax Rate (ETR). Managerial ownership and institutional ownership is measured by calculating the percentage of possession owned by managers and institutional investors in the scale with the total number of shares outstanding. The dependent variable in this study is the timeliness measured by looking at the date submission of financial statements to the Indonesia Stock Exchange since the end of the reporting period. Sampling method uses purposive sampling. These studies use a panel of data with the number of observations of 20 samples. Data analysis was performed with descriptive statistics and multiple linear regressions using SPSS (Statistical Package for Social Science) for windows version 22. The result testing of hypothesis shows that the incompletely tax planning has a significant effect on timely delivery of corporate financial statements. Managerial ownership and institutional ownership have no significant effect on the timeliness of corporate financial reporting. Simultaneously, all these independent variables have a significant influence on timely delivery of corporate financial statements.