{"id":"https://openalex.org/W1089478569","doi":null,"title":"PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN: TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI","display_name":"PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN: TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI","publication_year":2015,"publication_date":"2015-03-25","ids":{"openalex":"https://openalex.org/W1089478569","mag":"1089478569"},"language":"en","primary_location":{"id":"pmh:oai:generic.eprints.org:45842","doi":null,"is_oa":true,"landing_page_url":"http://eprints.undip.ac.id/45842/1/03_PRASIWI.pdf","pdf_url":"http://eprints.undip.ac.id/45842/1/03_PRASIWI.pdf","source":{"id":"https://openalex.org/S4306400734","display_name":"UNDIP Institutional Repository (UNDIP-IR) (Diponegoro University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I11855966","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/I11855966"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://eprints.undip.ac.id/45842/1/03_PRASIWI.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"PRASIWI, Kristantina Wahyu","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"PRASIWI, Kristantina Wahyu","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5078649621","display_name":"Puji Harto","orcid":"https://orcid.org/0000-0002-4694-271X","observed_orcids":["https://orcid.org/0000-0002-4694-271X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"HARTO, Puji","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":21,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9860000014305115},{"id":"https://openalex.org/keywords/information-transparency","display_name":"information transparency","score":0.7799999713897705},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.7870000004768372},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.7590000033378601},{"id":"https://openalex.org/keywords/book-tax-differences","display_name":"book-tax differences","score":0.8169999718666077},{"id":"https://openalex.org/keywords/tobin-s-q","display_name":"Tobin's Q","score":0.9850000143051147},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8199999928474426},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9520000219345093}],"concepts":[{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.7567378282546997},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7405961751937866},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7190930247306824},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6879400610923767},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6187237501144409},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.5717486143112183},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.5676915645599365},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5503706932067871},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.5139562487602234},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.4890230596065521},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.44356369972229004},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.43603378534317017},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.28938934206962585},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.19462090730667114},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.1438218355178833},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.057763904333114624},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:generic.eprints.org:45842","doi":null,"is_oa":true,"landing_page_url":"http://eprints.undip.ac.id/45842/1/03_PRASIWI.pdf","pdf_url":"http://eprints.undip.ac.id/45842/1/03_PRASIWI.pdf","source":{"id":"https://openalex.org/S4306400734","display_name":"UNDIP Institutional Repository (UNDIP-IR) (Diponegoro University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I11855966","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/I11855966"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"}],"best_oa_location":{"id":"pmh:oai:generic.eprints.org:45842","doi":null,"is_oa":true,"landing_page_url":"http://eprints.undip.ac.id/45842/1/03_PRASIWI.pdf","pdf_url":"http://eprints.undip.ac.id/45842/1/03_PRASIWI.pdf","source":{"id":"https://openalex.org/S4306400734","display_name":"UNDIP Institutional Repository (UNDIP-IR) (Diponegoro University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I11855966","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/I11855966"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1089478569.pdf","grobid_xml":"https://content.openalex.org/works/W1089478569.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2963936641","https://openalex.org/W3000233429","https://openalex.org/W2995972136","https://openalex.org/W2921176657","https://openalex.org/W2753111711","https://openalex.org/W2954404764","https://openalex.org/W1607974488","https://openalex.org/W3212072061","https://openalex.org/W2955929509","https://openalex.org/W7216326853"],"abstract_inverted_index":{"This":[0,72],"study":[1,44,61,73,99,108,136],"aimed":[2],"to":[3,19],"examine":[4],"the":[5,11,14,21,28,34,37,46,49,143,160,173,179,185,188],"effect":[6,22,168],"of":[7,13,23,25,36,48,59,132,145,175,187],"tax":[8,31,63,164,182],"avoidance":[9,32,64,165,183],"on":[10,27,169],"value":[12,35,47,186],"company":[15,50],"as":[16,18,51,65],"well":[17],"test":[20],"transparency":[24,79,174],"information":[26,80,176],"relationship":[29,180],"between":[30,181],"by":[33,53,67,184],"company.":[38,189],"The":[39,56,128,156],"dependent":[40],"variable":[41],"in":[42,97,106,114,118,122,134],"this":[43,60,98,107,123,135],"is":[45,62,82,109,125],"measured":[52,66,83],"Tobins'":[54],"Q.":[55],"independent":[57,161],"variables":[58,95,162],"Book":[68],"Tax":[69],"Difference":[70],"(BTD).":[71],"also":[74],"uses":[75],"moderating":[76],"variables,":[77],"namely":[78],"that":[81,159,163],"with":[84],"50":[85],"voluntary":[86],"disclosure":[87],"index":[88],"are":[89,152],"divided":[90],"into":[91],"12":[92],"categories.":[93],"Control":[94],"used":[96,151],"were":[100,137],"SIZE":[101],"and":[102,148],"Leverage":[103],"\\nThe":[104],"population":[105],"all":[110],"manufacturing":[111],"companies":[112],"listed":[113],"Indonesia":[115],"Stock":[116],"Exchange":[117],"2011-2013.":[119],"Sampling":[120],"method":[121],"research":[124],"purposive":[126],"sampling.":[127],"final":[129],"total":[130],"amount":[131],"samples":[133],"159":[138],"companies.":[139],"\\nAfter":[140],"going":[141],"through":[142],"stages":[144],"data":[146],"processing":[147],"analysis":[149,157],"techniques":[150],"multiple":[153],"regression":[154],"analysis.":[155],"showed":[158],"has":[166],"no":[167],"firm":[170],"value.":[171],"However,":[172],"may":[177],"moderate":[178]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-10-10T00:00:00"}