{"id":"https://openalex.org/W2205487952","doi":null,"title":"PENGARUH LIKUIDITAS, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP PADA TINGKAT AGRESIVITAS WAJIB PAJAK BADAN","display_name":"PENGARUH LIKUIDITAS, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP PADA TINGKAT AGRESIVITAS WAJIB PAJAK BADAN","publication_year":2015,"publication_date":"2015-12-18","ids":{"openalex":"https://openalex.org/W2205487952","mag":"2205487952"},"language":"id","primary_location":{"id":"mag:2205487952","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/14496/11243","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/14496/11243","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089259594","display_name":"Ida Bagus Putu Fajar Adisamartha","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ida Bagus Putu Fajar Adisamartha","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043887168","display_name":"Naniek Noviari","orcid":"https://orcid.org/0000-0003-0998-5216","observed_orcids":["https://orcid.org/0000-0003-0998-5216"]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Naniek Noviari","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":"https://orcid.org/0000-0003-0998-5216","affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126826664"],"apc_list":null,"apc_paid":null,"fwci":7.3413,"has_fulltext":false,"cited_by_count":76,"citation_normalized_percentile":{"value":0.96806569,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"13","issue":"3","first_page":"973","last_page":"1000"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9970999956130981,"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":0.9970999956130981,"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":0.0006000000284984708,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":0.9670000076293945},{"id":"https://openalex.org/keywords/corporate-taxpayers","display_name":"corporate taxpayers","score":0.8159999847412109},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9179999828338623},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9459999799728394},{"id":"https://openalex.org/keywords/inventory-intensity","display_name":"inventory intensity","score":0.996999979019165},{"id":"https://openalex.org/keywords/fixed-asset-intensity","display_name":"fixed asset intensity","score":0.9160000085830688},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.6959999799728394},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.7099999785423279},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.597000002861023}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.854392409324646},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6212786436080933},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5916541218757629},{"id":"https://openalex.org/C162078301","wikidata":"https://www.wikidata.org/wiki/Q250058","display_name":"Accounts payable","level":3,"score":0.5851426124572754},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.48961716890335083},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.48678943514823914},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4663374125957489},{"id":"https://openalex.org/C30472729","wikidata":"https://www.wikidata.org/wiki/Q955421","display_name":"Fixed asset","level":3,"score":0.4510082006454468},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.353430837392807},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2509545683860779},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.23531392216682434},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.10210618376731873},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09073543548583984},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.0896279513835907},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.08814266324043274},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.06625938415527344},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2205487952","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/14496/11243","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null}],"best_oa_location":{"id":"mag:2205487952","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/14496/11243","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3118588818","https://openalex.org/W3032722443","https://openalex.org/W3092951858","https://openalex.org/W2944104976","https://openalex.org/W4200338350","https://openalex.org/W4285620617","https://openalex.org/W4206297148","https://openalex.org/W4401643900","https://openalex.org/W3181430676","https://openalex.org/W3184109408"],"abstract_inverted_index":{"Results":[0],"of":[1,20,32,44,60,80,96,125,135,145,147],"Indonesia's":[2],"tax":[3,18,36,42],"revenues":[4,46],"fluctuated":[5],"since":[6],"2011":[7],"until":[8],"2014.":[9],"This":[10,52,73],"happens":[11],"because":[12],"not":[13],"optimal":[14],"taxation":[15],"or":[16],"the":[17,21,30,33,41,58,78,84,114,123,129,133,143],"evasion":[19],"taxpayer.":[22,72],"Tax":[23],"Aggressiveness":[24,70],"is":[25,103],"action":[26],"taken":[27],"to":[28,56],"minimize":[29],"burden":[31,43],"taxpayer":[34],"receives":[35],"payable.":[37],"The":[38,107],"more":[39],"efficient":[40],"State":[45],"from":[47],"taxes":[48],"will":[49],"also":[50],"decrease.":[51],"study":[53],"was":[54,75],"conducted":[55,76],"determine":[57],"effect":[59,141],"Liquidity,":[61],"Leverage,":[62],"Inventory":[63,115],"Intensity,":[64],"and":[65,113,119,132],"Fixed":[66],"Assets":[67],"intensity":[68,134],"on":[69,83,122,142],"rate":[71],"research":[74],"taking":[77],"population":[79],"companies":[81],"listed":[82],"Stock":[85],"Exchange":[86],"in":[87],"2011-2014.":[88],"Through":[89],"purposive":[90],"sampling":[91],"method,":[92],"researchers":[93],"obtained":[94,109],"samples":[95],"43":[97],"companies.":[98],"Data":[99],"analysis":[100],"technique":[101],"used":[102],"multiple":[104],"linear":[105],"analyses.":[106],"results":[108],"are":[110],"liquidity":[111],"factor":[112],"Intensity":[116],"had":[117,138],"positive":[118],"significant":[120,140],"impact":[121],"level":[124,144],"aggressiveness":[126,146],"taxes.":[127],"While":[128],"leverage":[130],"factor,":[131],"fixed":[136],"assets":[137],"no":[139],"corporate":[148],"taxpayers.":[149]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":25},{"year":2021,"cited_by_count":18},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":2}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}
