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<> <http://xmlns.com/foaf/0.1/primaryTopic> <http://katalog.ukdw.ac.id/id/eprint/2286> .
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<http://katalog.ukdw.ac.id/id/eprint/2286> <http://purl.org/dc/terms/title> "PENGARUH PENGHINDARAN PAJAK TERHADAP KETEPATAN WAKTU PENGUMUMAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2018"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/2286> <http://purl.org/ontology/bibo/abstract> "Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap ketepatan waktu pengumuman laporan keuangan tahunan. Ketepatan waktu pengumuman laporan keuangan tahunan diukur dengan variabel dummy. 1 untuk perusahaan yang tepat waktu dan 0 untuk perusahaaan yang tidak tepat waktu. Sedangkan penghindaran pajak diukur dengan menggunakan nilai book-tax-difference (BTD). Sampel yang digunakan dalam penelitian ini adalah 106 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016 – 2018. Hasil pengujian menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap ketepatan waktu pengumuman laporan keuangan tahunan"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/2286> <http://purl.org/dc/terms/date> "2020-02-29" .
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