{"id":"https://openalex.org/W2337273274","doi":null,"title":"Pengaruh Corporate Governance dan Intensitas Persediaan terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013)","display_name":"Pengaruh Corporate Governance dan Intensitas Persediaan terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013)","publication_year":2016,"publication_date":"2016-01-09","ids":{"openalex":"https://openalex.org/W2337273274","mag":"2337273274"},"language":"id","primary_location":{"id":"mag:2337273274","doi":null,"is_oa":false,"landing_page_url":"https://www.neliti.com/publications/33920/pengaruh-corporate-governance-dan-intensitas-persediaan-terhadap-manajemen-pajak","pdf_url":null,"source":{"id":"https://openalex.org/S4306516956","display_name":"Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau","raw_type":null},"volume":null,"type":"article","is_traditional":true,"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/A5051780534","display_name":"Diana Lestari","orcid":"https://orcid.org/0000-0003-0725-3556","observed_orcids":["https://orcid.org/0000-0003-0725-3556"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Diana Lestari","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-0725-3556","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006584154","display_name":"Raja Adri Satriawan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Raja Adri Satriawan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5080512479","display_name":"Supriono Supriono","orcid":"https://orcid.org/0000-0002-0851-1708","observed_orcids":["https://orcid.org/0000-0002-0851-1708"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"SUPRIONO SUPRIONO","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0851-1708","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.8749,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.93369923,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"2","issue":"2","first_page":"1","last_page":"15"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9785000085830688,"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":0.9785000085830688,"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":0.012799999676644802,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0038999998942017555,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"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/corporate-governance","display_name":"corporate governance","score":0.8240000009536743},{"id":"https://openalex.org/keywords/inventory-intensity","display_name":"inventory intensity","score":0.9480000138282776},{"id":"https://openalex.org/keywords/tax-management","display_name":"tax management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/board-of-commissioners","display_name":"board of commissioners","score":0.8420000076293945},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.9760000109672546},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.996999979019165},{"id":"https://openalex.org/keywords/executive-compensation","display_name":"executive compensation","score":0.9089999794960022},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7160000205039978},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.996999979019165}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.707138180732727},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6749604344367981},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6698418855667114},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5942142009735107},{"id":"https://openalex.org/C151392489","wikidata":"https://www.wikidata.org/wiki/Q5419946","display_name":"Executive compensation","level":3,"score":0.4368857443332672},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4307115077972412},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1624566912651062}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2337273274","doi":null,"is_oa":false,"landing_page_url":"https://www.neliti.com/publications/33920/pengaruh-corporate-governance-dan-intensitas-persediaan-terhadap-manajemen-pajak","pdf_url":null,"source":{"id":"https://openalex.org/S4306516956","display_name":"Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"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/W4403269893","https://openalex.org/W7220670628","https://openalex.org/W2896832041","https://openalex.org/W2899002765","https://openalex.org/W2898573306","https://openalex.org/W3212055127","https://openalex.org/W3106210369","https://openalex.org/W127744811","https://openalex.org/W7147331220","https://openalex.org/W2962592093"],"abstract_inverted_index":{"This":[0,35,55],"study":[1,36,56,73],"aims":[2],"to":[3,13],"examine":[4],"the":[5,75,79,103],"influence":[6],"of":[7,19,22,31,46,71,85,93],"Corporate":[8,16],"Governance":[9],"and":[10,29,33,91,95,115],"inventory":[11,107,116],"intensity":[12,117],"tax":[14,80,104,111],"management.":[15],"governance":[17],"consisting":[18],"number":[20,83],"board":[21,84],"commissioner,":[23,86,88],"percentage":[24],"Independent":[25],"Commissioner,":[26],"Audit":[27],"Committee,":[28],"compensation":[30,92],"commissioner":[32,94],"executive.":[34],"is":[37,82,106],"manufacture":[38],"companyfor":[39],"years":[40],"2011-2013":[41],"selected":[42],"by":[43],"using":[44,63],"method":[45],"pusposive":[47],"sampling.":[48],"There":[49],"are":[50],"147":[51],"companies":[52],"fulfilling":[53],"criterions.":[54],"used":[57],"Multiple":[58],"regression":[59],"analysis":[60],"was":[61],"conducted":[62],"SPSS":[64],"version":[65],"17.00":[66],"for":[67],"windows.":[68],"The":[69],"result":[70],"this":[72],"that":[74,77,99],"variables":[76],"affect":[78,102],"management":[81,105],"independent":[87],"audit":[89],"committee,":[90],"excecuive.":[96],"While":[97],"variable":[98],"did":[100],"not":[101],"intensity.":[108],"Keywords:":[110],"management,":[112],"corporate":[113],"governance,":[114]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}