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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Keuangan Eastasouth Journal of Impactive Community Services CARE: Jurnal Pengabdian Multi Disiplin AMMA : Jurnal Pengabdian Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Ekonomi, Manajemen, Akuntansi INJECT Interdisciplinary Journal of Communication Amnesty: Jurnal Riset Perpajakan
Sitti Rahma Sudirman
Universitas Mulawarman
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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Moderasi Ukuran Perusahaan dalam Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Muhammad Rinaldi; Sitti Rahma Sudirman; Melda Aulia Ramadhani; Muhamad Amir Ariandi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4352

Abstract

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.
Co-Authors Abdurrahman Maulana Yusuf Anisa Kusumawardani Ardhiatul Halima Tuasalamony Ardhiatul Halima Tuasalamony Fitria, Yunita Melda Aulia Ramadhani Muh Ainul Yaqin Muh Shadiqul Fajri AF Muh. Ainul Yaqin Muhamad Amir Ariandi Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Nur Alfiah Rezkiyanti Nurfiza Widayati Wahyuni Saleh