Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee

Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of authorities. This study examines impact TAG on audit report timeliness role corporate governance using ownership structure committee relationship between timeliness. We use planning prediction model to uncover TAG. The data for our sample is obtained manufacturing companies listed Indonesia Stock Exchange was purposive sampling method. Using multiple linear regression analysis, we discover a positive However, also find mechanisms affect this through competence. Our findings suggest delay independent auditors due processes may expose activities TAG’s clients, which have economic consequences authorities, companies, other stakeholders.