{"id":"https://openalex.org/W2786215909","doi":"https://doi.org/10.17509/jrak.v5i3.9223","title":"PENGARUH POLITICAL CONNECTION, FOREIGN ACTIVITY, DAN, REAL EARNINGS MANAGEMENT TERHADAP TAX AVOIDANCE","display_name":"PENGARUH POLITICAL CONNECTION, FOREIGN ACTIVITY, DAN, REAL EARNINGS MANAGEMENT TERHADAP TAX AVOIDANCE","publication_year":2017,"publication_date":"2017-12-20","ids":{"openalex":"https://openalex.org/W2786215909","doi":"https://doi.org/10.17509/jrak.v5i3.9223","mag":"2786215909"},"language":"en","primary_location":{"id":"doi:10.17509/jrak.v5i3.9223","doi":"https://doi.org/10.17509/jrak.v5i3.9223","is_oa":true,"landing_page_url":"https://doi.org/10.17509/jrak.v5i3.9223","pdf_url":null,"source":{"id":"https://openalex.org/S4210200174","display_name":"Jurnal Riset Akuntansi dan Keuangan","issn_l":"2338-1507","issn":["2338-1507","2541-061X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315177","host_organization_name":"Indonesia University of Education","host_organization_lineage":["https://openalex.org/P4310315177"],"host_organization_lineage_names":["Indonesia University of Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.17509/jrak.v5i3.9223","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033360979","display_name":"Yopi Ferdiawan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yopi Ferdiawan","raw_affiliation_strings":["Politeknik Keuangan Negara STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Keuangan Negara STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033922991","display_name":"Amrie Firmansyah","orcid":"https://orcid.org/0000-0002-2317-6899","observed_orcids":["https://orcid.org/0000-0002-2317-6899"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amrie Firmansyah","raw_affiliation_strings":["Politeknik Keuangan Negara STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Keuangan Negara STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I2802898391"],"apc_list":null,"apc_paid":null,"fwci":7.9743,"has_fulltext":false,"cited_by_count":49,"citation_normalized_percentile":{"value":0.96990629,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":100},"biblio":{"volume":"5","issue":"3","first_page":"1601","last_page":"1624"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9951000213623047,"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":0.9951000213623047,"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":0.0012000000569969416,"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":0.0006000000284984708,"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-avoidance","display_name":"tax avoidance","score":0.9660000205039978},{"id":"https://openalex.org/keywords/political-connections","display_name":"political connections","score":0.9390000104904175},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.9700000286102295},{"id":"https://openalex.org/keywords/profit-shifting","display_name":"profit shifting","score":0.6980000138282776},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.6399999856948853},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7609999775886536}],"concepts":[{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5990610122680664},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5867261290550232},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5794327259063721},{"id":"https://openalex.org/C13355873","wikidata":"https://www.wikidata.org/wiki/Q2920850","display_name":"Connection (principal bundle)","level":2,"score":0.47185420989990234},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44915762543678284},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4473671615123749},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.40071386098861694},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34980905055999756},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.2881907820701599},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2573755383491516},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18135380744934082},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.14177069067955017},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11738359928131104},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.052201658487319946},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.17509/jrak.v5i3.9223","doi":"https://doi.org/10.17509/jrak.v5i3.9223","is_oa":true,"landing_page_url":"https://doi.org/10.17509/jrak.v5i3.9223","pdf_url":null,"source":{"id":"https://openalex.org/S4210200174","display_name":"Jurnal Riset Akuntansi dan Keuangan","issn_l":"2338-1507","issn":["2338-1507","2541-061X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315177","host_organization_name":"Indonesia University of Education","host_organization_lineage":["https://openalex.org/P4310315177"],"host_organization_lineage_names":["Indonesia University of Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:c487773419b941eb951fc0bc1d7f58a2","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/c487773419b941eb951fc0bc1d7f58a2","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Riset Akuntansi dan Keuangan, Vol 5, Iss 3, Pp 1601-1624 (2017)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.17509/jrak.v5i3.9223","doi":"https://doi.org/10.17509/jrak.v5i3.9223","is_oa":true,"landing_page_url":"https://doi.org/10.17509/jrak.v5i3.9223","pdf_url":null,"source":{"id":"https://openalex.org/S4210200174","display_name":"Jurnal Riset Akuntansi dan Keuangan","issn_l":"2338-1507","issn":["2338-1507","2541-061X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315177","host_organization_name":"Indonesia University of Education","host_organization_lineage":["https://openalex.org/P4310315177"],"host_organization_lineage_names":["Indonesia University of Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"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/W2949716594","https://openalex.org/W4320025691","https://openalex.org/W7051791102","https://openalex.org/W2947571612","https://openalex.org/W3023875631","https://openalex.org/W4402414742","https://openalex.org/W4210691136","https://openalex.org/W2610544535","https://openalex.org/W3096973604","https://openalex.org/W2950903951"],"abstract_inverted_index":{"Abstract.":[0],"This":[1,406],"research":[2,44,407,449],"is":[3,408],"aimed":[4,409],"to":[5,35,66,150,165,174,176,410,440,471,555,570,579,581],"provide":[6,411],"empirical":[7,412],"evidence":[8,413],"about":[9,414],"relationship":[10,415],"between":[11,416],"political":[12,131,148,200,417,536,553,605],"connection,":[13,418],"foreign":[14,171,198,419,576,603],"activity,":[15,420],"and":[16,421],"real":[17,97,111,422,502,516],"earnings":[18,98,112,196,423,503,517,601],"management":[19,99,113,424,504,518],"on":[20,104,138,425,509,543],"tax":[21,27,32,105,121,139,152,202,426,432,437,510,526,544,557,607],"avoidance.":[22,106,203,427,511,608],"Hanlon":[23,228,428,633],"Heitzman":[24,229,429,634],"(2010)":[25,230,430,635],"defines":[26,431],"avoidance":[28,122,433,527],"as":[29,60,183,185,188,434,465,588,590,593],"a":[30,134,155,191,435,539,560,596],"continuum":[31,436],"planning":[33,438],"strategis":[34,439],"reduce":[36,177,441,582],"the":[37,57,69,116,143,442,462,474,521,548],"explicit":[38,443],"taxes.":[39,444],"Using":[40,445],"purposive":[41,246,446,651],"sampling,":[42,247,447,652],"this":[43,73,82,93,448,478,487,498],"selects":[45,450],"manufacturing":[46,126,451,531],"companies":[47,164,452,569],"that":[48,96,110,142,453,501,515,547],"are":[49,75,454,480],"listed":[50,455],"in":[51,56,72,81,128,456,461,477,486,533],"Indonesian":[52,457],"Stock":[53,458],"Exchange":[54,459],"(IDX)":[55,460],"period":[58,463],"2010-2015":[59,262,464,667],"samples.":[61,466],"Selected":[62,467],"company":[63,117,145,159,468,522,550,564],"data":[64,79,289,469,484,694],"amounted":[65,470],"65,":[67,269,472,674],"so":[68,473],"total":[70,271,475,676],"observation":[71,476],"study":[74,83,94,479,488,499],"365":[76,277,481,682],"firm-years.":[77,482],"The":[78,483],"examination":[80,485],"uses":[84,146,489,551],"multiple":[85,490],"regression":[86,491],"analysis":[87,492],"with":[88,493],"dated":[89,494],"panel.The":[90,495],"results":[91,108,496,513],"of":[92,497],"indicate":[95,500],"has":[100,505],"no":[101,506],"significant":[102,135,192,507,540,597],"effect":[103,137,508,542],"These":[107,512],"mean":[109,514],"conducted":[114,519],"by":[115,125,163,169,190,520,530,568,574,595],"can":[118,160,523,565],"not":[119,524],"detect":[120,525],"activities":[123,172,528,577],"undertaken":[124,529],"firms":[127,532],"IDX.":[129,534],"Meanwhile,":[130,535],"connections":[132,149,537,554],"have":[133,538],"positive":[136,193,541,598],"avoidance,":[140,545],"meaning":[141,546],"average":[144,549],"its":[147,552],"lower":[151,556],"payments.":[153,558],"Furthermore,":[154,559],"branch":[156,561],"or":[157,562],"subsidiary-like":[158,563],"be":[161,566],"used":[162,567],"avoid":[166,571],"more":[167,572],"taxes":[168,178,573,583],"utilizing":[170,575],"stick":[173,578],"them":[175,580],"through":[179,584],"profit":[180,186,385,388,585,591,790,793],"shifting":[181,386,586,791],"schemes":[182,587],"well":[184,589],"holding":[187,389,592,794],"evidenced":[189,594],"effect.":[194,599],"Keywords:":[195,600],"management;":[197,602],"activity;":[199,604],"connection;":[201,606],"Abstrak.":[204,609],"Penelitian":[205,610],"ini":[206,249,275,283,293,306,611,654,680,688,698,711],"bertujuan":[207,612],"untuk":[208,239,351,367,380,613,644,756,772,785],"memberikan":[209,614],"bukti":[210,615],"empiris":[211,616],"terkait":[212,617],"hubungan":[213,334,618,739],"antara":[214,619],"koneksi":[215,349,397,620,754,802],"politik,":[216,621],"aktivitas":[217,373,399,622,778,804],"luar":[218,374,400,623,779,805],"negeri,":[219,624],"dan":[220,625],"manajemen":[221,296,309,402,626,701,714,807],"laba":[222,297,310,627,702,715],"riil":[223,298,311,628,703,716],"terhadap":[224,302,341,629,707,746],"praktik":[225,630],"penghindaran":[226,232,303,320,342,404,631,637,708,725,747,809],"pajak.":[227,304,632,709,810],"mendefinisikan":[231,636],"pajak":[233,236,241,321,354,370,382,638,641,646,726,759,775,787],"sebagai":[234,263,639,668],"perencanaan":[235,640],"yang":[237,253,312,322,339,344,355,376,642,658,717,727,744,749,760,781],"kontinu":[238,643],"mengurangi":[240,381,645,786],"eksplisit.":[242,647],"Dengan":[243,648],"menggunakan":[244,284,348,649,689,753],"metode":[245,650],"penelitian":[248,274,282,292,653,679,687,697],"memilih":[250,655],"perusahaan":[251,266,315,325,347,362,366,656,671,720,730,752,767,771],"manufaktur":[252,326,657,731],"terdaftar":[254,659],"di":[255,327,660,732],"Bursa":[256,328,661,733],"Efek":[257,329,662,734],"Indonesia":[258,330,663,735],"(BEI)":[259,664],"pada":[260,378,665,783],"periode":[261,666],"sampel.":[264,669],"Data":[265,670],"terpilih":[267,672],"berjumlah":[268,673],"sehingga":[270,675],"pengamatan":[272,677],"dalam":[273,281,678,686],"adalah":[276,681],"perusahaan-tahun.":[278,683],"Metode":[279,684],"pengujian":[280,685],"analisis":[285,690],"regresi":[286,691],"berganda":[287,692],"dengan":[288,371,693,776],"panel.":[290,695],"Hasil":[291,305,696,710],"menunjukkan":[294,307,699,712],"bahwa":[295,308,700,713],"tidak":[299,316,704,721],"berpengaruh":[300,705],"signifikan":[301,340,706,745],"dilakukan":[313,323,718,728],"oleh":[314,324,365,392,719,729,770,797],"dapat":[317,363,722,768],"mendeteksi":[318,723],"kegiatan":[319,724],"(BEI).":[331,736],"Sementara":[332,737],"itu,":[333,738],"politik":[335,740],"memiliki":[336,741],"dampak":[337,742],"positif":[338,743],"pajak,":[343,748],"berarti":[345,750],"rata-rata":[346,751],"politiknya":[350,755],"mendapatkan":[352,757],"pembayaran":[353,758],"lebih":[356,368,761,773],"rendah.":[357,762],"Perusahaan":[358,763],"cabang":[359,764],"atau":[360,765],"anak":[361,766],"digunakan":[364,769],"menghindari":[369,774],"memanfaatkan":[372,777],"negeri":[375,780],"melekat":[377,782],"mereka":[379,784],"melalui":[383,788],"skema":[384,789],"serta":[387,792],"sebagaimana":[390,795],"dibuktikan":[391,796],"hasil":[393,798],"penelitian.":[394,799],"Kata":[395,800],"Kunci:":[396,801],"politik;":[398,803],"negeri;":[401,806],"laba;":[403,808],"pajak.Abstract.":[405]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":18},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":4}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2018-02-23T00:00:00"}
