{"id":"https://openalex.org/W1933760464","doi":null,"title":"ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN","display_name":"ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W1933760464","mag":"1933760464"},"language":"id","primary_location":{"id":"mag:1933760464","doi":null,"is_oa":false,"landing_page_url":"https://ejournal3.undip.ac.id/index.php/accounting/article/view/6180","pdf_url":null,"source":{"id":"https://openalex.org/S2764668145","display_name":"DJA (Diponegoro Journal of Accounting)","issn_l":"2337-3806","issn":["2337-3806"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315173","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/P4310315173"],"host_organization_lineage_names":["Diponegoro University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"DJA (Diponegoro Journal of Accounting)","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5018177445","display_name":"Umi Hanafi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Umi Hanafi","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":"Puji Harto","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":5.6668,"has_fulltext":false,"cited_by_count":60,"citation_normalized_percentile":{"value":0.95705684,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"3","issue":"2","first_page":"1162","last_page":"1172"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9984999895095825,"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":0.9984999895095825,"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/T10019","display_name":"Corporate Finance and Governance","score":0.00039999998989515007,"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":0.00019999999494757503,"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/executive-compensation","display_name":"executive compensation","score":0.7950000166893005},{"id":"https://openalex.org/keywords/executive-ownership","display_name":"executive ownership","score":0.8510000109672546},{"id":"https://openalex.org/keywords/corporate-tax-avoidance","display_name":"corporate tax avoidance","score":0.949999988079071},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.9399999976158142},{"id":"https://openalex.org/keywords/property-real-estate-and-construction-companies","display_name":"property, real estate and building construction companies","score":0.875},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7239999771118164}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7513468265533447},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6183065176010132},{"id":"https://openalex.org/C82279013","wikidata":"https://www.wikidata.org/wiki/Q684740","display_name":"Real estate","level":2,"score":0.560724139213562},{"id":"https://openalex.org/C151392489","wikidata":"https://www.wikidata.org/wiki/Q5419946","display_name":"Executive compensation","level":3,"score":0.48880502581596375},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4823595881462097},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.47451940178871155},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4734251797199249},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14426249265670776},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.06797060370445251},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1933760464","doi":null,"is_oa":false,"landing_page_url":"https://ejournal3.undip.ac.id/index.php/accounting/article/view/6180","pdf_url":null,"source":{"id":"https://openalex.org/S2764668145","display_name":"DJA (Diponegoro Journal of Accounting)","issn_l":"2337-3806","issn":["2337-3806"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315173","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/P4310315173"],"host_organization_lineage_names":["Diponegoro University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"DJA (Diponegoro Journal of Accounting)","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2610193405","https://openalex.org/W3004884201","https://openalex.org/W2567623537","https://openalex.org/W4322617915","https://openalex.org/W3107832800","https://openalex.org/W4413927482","https://openalex.org/W2883488914","https://openalex.org/W2967492055","https://openalex.org/W2940887755","https://openalex.org/W2586879981"],"abstract_inverted_index":{"This":[0,62],"study":[1,40,146],"aim":[2],"to":[3,28,97,120,125],"obtain":[4],"empirical":[5],"evidence":[6],"about":[7],"the":[8,106,167],"influence":[9],"of":[10,24,38,53,66,83,144,170],"executive":[13,15,25,151,154],"compensation,":[14],"ownership":[16,155],"and":[19,59,79,87,101,153,158],"\u00a0risk":[22],"preference":[23,169],"corporate":[31],"tax":[32,162,178],"avoidan":[33],"e.":[35],"The":[36,81,140],"population":[37],"this":[39,145],"was":[41],"al":[42],"companies":[43,54],"listed":[44],"in":[45,49,55,69,94,99,103,122,127],"Indonesian":[46],"Stock":[47],"Exchange":[48],"2010-2012.":[50],"Sample":[51],"consists":[52],"property,":[56,84],"real":[57,85],"estate":[58,86],"building":[60,88],"construction.":[61],"sector":[63,71,75],"chosen":[64],"because":[65],"high":[67],"growth":[68,82,107],"that":[70,150],"than":[72],"any":[73],"business":[74],"such":[76],"as":[77],"plantation":[78],"mining.":[80],"construction":[89],"industry":[90],"also":[91,173],"increases,":[92],"29%":[93,121],"2010":[95,123],"increased":[96,112],"32%":[98],"2011":[100],"51%":[102],"2012.":[104,128],"But":[105],"is":[108],"not":[109],"followed":[110],"by":[111],"effective":[113],"taxes":[114,117],"rate.":[115],"Effective":[116],"rate":[118],"amounting":[119],"decreased":[124],"27%":[126],"Hypothesis":[129],"testing":[130],"used":[131],"multiple":[132],"regression":[133],"analysis":[134],"with":[135],"dummy":[136],"variables.":[137],"result":[141],"show":[149],"compensation":[152],"have":[156,166,174],"significant":[157],"posisitive":[159],"effect":[160],"on":[161,177],"avoidance.":[163,179],"Executive":[164],"who":[165],"risk":[168,171],"taker":[172],"significantly":[175],"positive":[176]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":16},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":7},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":1}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}
