The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.