{"id":"https://openalex.org/W1930680623","doi":null,"title":"Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal Dan Koneksi Politik Terhadap Tax Avoidance","display_name":"Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal Dan Koneksi Politik Terhadap Tax Avoidance","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W1930680623","mag":"1930680623"},"language":"id","primary_location":{"id":"pmh:oai:eprints.ums.ac.id:37022","doi":null,"is_oa":true,"landing_page_url":"http://eprints.ums.ac.id/37022/1/NASKAH%20PUBLIKASI.pdf","pdf_url":"http://eprints.ums.ac.id/37022/9/DAFTAR%20PUSTAKA.pdf","source":{"id":"https://openalex.org/S4377196596","display_name":"UMS Library Center of Academic Activities (Universitas Surakarta)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210141886","host_organization_name":"Universitas Surakarta","host_organization_lineage":["https://openalex.org/I4210141886"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Karya ilmiah"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://eprints.ums.ac.id/37022/9/DAFTAR%20PUSTAKA.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010325697","display_name":"Laila Marfu'ah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Laila Marfu'ah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103599296","display_name":"M.Si Muhammad Abdul Aris","orcid":"https://orcid.org/0000-0002-3322-8664","observed_orcids":["https://orcid.org/0000-0002-3322-8664"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"M.Si Muhammad Abdul Aris","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5050688528","display_name":"Eny Kusumawati","orcid":"https://orcid.org/0000-0002-9040-8557","observed_orcids":["https://orcid.org/0000-0002-9040-8557"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eny Kusumawati","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9040-8557","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.1726,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.92801138,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"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":0.9990000128746033,"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":0.9990000128746033,"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/T14030","display_name":"Taxation and Legal Issues","score":0.0003000000142492354,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9850000143051147},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.8809999823570251},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9879999756813049},{"id":"https://openalex.org/keywords/fiscal-loss-compensation","display_name":"fiscal loss compensation","score":0.8709999918937683},{"id":"https://openalex.org/keywords/political-connections","display_name":"political connections","score":0.9890000224113464},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9480000138282776},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9879999756813049}],"concepts":[{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7297408580780029},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7085827589035034},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.6780388355255127},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.5196829438209534},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4934326708316803},{"id":"https://openalex.org/C85031952","wikidata":"https://www.wikidata.org/wiki/Q3026029","display_name":"Normality test","level":3,"score":0.4659978151321411},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.37775853276252747},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36980390548706055},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.32840049266815186},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.27421849966049194},{"id":"https://openalex.org/C87007009","wikidata":"https://www.wikidata.org/wiki/Q210832","display_name":"Statistical hypothesis testing","level":2,"score":0.19080767035484314},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13021957874298096},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.12696236371994019},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.11548826098442078},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.11316075921058655},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.07820689678192139}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:eprints.ums.ac.id:37022","doi":null,"is_oa":true,"landing_page_url":"http://eprints.ums.ac.id/37022/1/NASKAH%20PUBLIKASI.pdf","pdf_url":"http://eprints.ums.ac.id/37022/9/DAFTAR%20PUSTAKA.pdf","source":{"id":"https://openalex.org/S4377196596","display_name":"UMS Library Center of Academic Activities (Universitas Surakarta)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210141886","host_organization_name":"Universitas Surakarta","host_organization_lineage":["https://openalex.org/I4210141886"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Karya ilmiah"},{"id":"mag:1930680623","doi":null,"is_oa":false,"landing_page_url":"http://eprints.ums.ac.id/37022/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:eprints.ums.ac.id:37022","doi":null,"is_oa":true,"landing_page_url":"http://eprints.ums.ac.id/37022/1/NASKAH%20PUBLIKASI.pdf","pdf_url":"http://eprints.ums.ac.id/37022/9/DAFTAR%20PUSTAKA.pdf","source":{"id":"https://openalex.org/S4377196596","display_name":"UMS Library Center of Academic Activities (Universitas Surakarta)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210141886","host_organization_name":"Universitas Surakarta","host_organization_lineage":["https://openalex.org/I4210141886"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Karya ilmiah"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1930680623.pdf"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2808815305","https://openalex.org/W2573440957","https://openalex.org/W3109093333","https://openalex.org/W1766338120","https://openalex.org/W2233858282","https://openalex.org/W2929208249","https://openalex.org/W3096186089","https://openalex.org/W2338260869","https://openalex.org/W2971423010","https://openalex.org/W2618580756"],"abstract_inverted_index":{"This":[0],"research":[1,46,109],"aims":[2],"to":[3,64],"test":[4,87,90,92,94],"the":[5,16,19,48,51,82,98,112,146,154,158],"influence":[6],"of":[7,18,28,50,76,100,103,108,148,160],"Return":[8],"on":[9,114,118,133,171,188],"assets":[10,115],"(ROA":[11],"),":[12],"leverage":[13,131],"(LEV)":[14],",":[15,24,33,88,91],"size":[17,147],"company":[20,54,149],"(":[21,30,42],"SIZE":[22],")":[23,32,38,44],"compensation":[25,167],"for":[26],"loss":[27],"fiscal":[29,168],"RFIS":[31],"and":[34,93],"political":[35,185],"connections":[36],"(KONEKS":[37],"against":[39],"tax":[40,119,134,150,172,189],"avoidance":[41,120,135,151,173,190],"Y":[43],"\\nThis":[45],"is":[47,84],"whole":[49],"population":[52],"manufacturing":[53],"registered":[55],"in":[56,62],"Bursa":[57],"Efek":[58],"Indonesia":[59],"(BEI)":[60],"starting":[61],"2011":[63],"2013":[65],".This":[66],"study":[67],"using":[68,81],"a":[69,125,140,161,178,195],"sample":[70],"with":[71,124,139,177,194],"purposive":[72],"nonprobability":[73],"sampling":[74,77],"techniques":[75],".Test":[78],"data":[79],"analysis":[80,105],"technique":[83],"classic":[85],"multikolinieritas":[86],"autokorelasi":[89],"heteroskedastisitas":[95],"normality":[96],".Testing":[97],"hypothesis":[99],"double":[101],"use":[102],"regression":[104],"\\nThe":[106],"results":[107],"concluded":[110],"that":[111],"return":[113],"not":[116,169],"impact":[117,170,187],"demonstrable":[121,136,174,191],"value":[122,137,159,175,192],"obtained":[123,138,157,176,193],"sig":[126,141,162,179,196],"=":[127,142,163,180,197],"0,582":[128],">":[129,182,199],"0,05;":[130,145,166,183],"effect":[132],"0,005":[143],"<":[144,165],"evidenced":[152],"by":[153],"influential":[155],"tehadap":[156],"0,043":[164],"0,612":[181],"connection":[184],"no":[186],"0,285":[198],"0,05":[200]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":2}],"updated_date":"2026-08-27T14:10:00.468798","created_date":"2016-06-24T00:00:00"}