Moderasi Ukuran Perusahaan dalam Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan
DOI:
https://doi.org/10.54259/akua.v4i3.4352Keywords:
Tax Avoidance, Firm Size, Timeliness of Financial Reporting, Profitability, LeverageAbstract
This study aims to analyze the influence of tax avoidance and firm size on the timeliness of financial reporting, as well as examine the moderating role of firm size in this relationship. A quantitative approach was used, employing secondary data from the annual reports of manufacturing companies in the basic and chemical industry subsector listed on the Indonesia Stock Exchange during the 2020–2023 period. The analysis was conducted using logistic regression, with reporting timeliness measured as a binary variable. The findings indicate that tax avoidance does not have a significant effect on the timeliness of reporting. In contrast, firm size has a positive and significant effect, with larger firms being more likely to submit financial reports on time. Moreover, the study finds that firm size moderates the effect of tax avoidance on reporting timeliness, where larger firms can mitigate the negative impact of tax avoidance on reporting delays. These findings confirm contingency theory and offer practical implications for corporate management, auditors, and regulators in formulating adaptive reporting policies that consider company characteristics, particularly in terms of resources and operational complexity.
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