{"id":"https://openalex.org/W2884867306","doi":"https://doi.org/10.28932/jam.v10i1.930","title":"Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015","display_name":"Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015","publication_year":2018,"publication_date":"2018-05-31","ids":{"openalex":"https://openalex.org/W2884867306","doi":"https://doi.org/10.28932/jam.v10i1.930","mag":"2884867306"},"language":"en","primary_location":{"id":"doi:10.28932/jam.v10i1.930","doi":"https://doi.org/10.28932/jam.v10i1.930","is_oa":true,"landing_page_url":"https://doi.org/10.28932/jam.v10i1.930","pdf_url":"https://journal.maranatha.edu/index.php/jam/article/download/930/773","source":{"id":"https://openalex.org/S4210224051","display_name":"Jurnal Akuntansi","issn_l":"2085-8698","issn":["2085-8698","2598-4977"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I146087005","host_organization_name":"Maranatha Christian University","host_organization_lineage":["https://openalex.org/I146087005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Maranatha","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.maranatha.edu/index.php/jam/article/download/930/773","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5006148374","display_name":"Rini Putri Handayani","orcid":"https://orcid.org/0000-0002-6369-1844","observed_orcids":["https://orcid.org/0000-0002-6369-1844"]},"institutions":[{"id":"https://openalex.org/I146087005","display_name":"Maranatha Christian University","ror":"https://ror.org/05pd2ed85","country_code":"ID","type":"education","lineage":["https://openalex.org/I146087005"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Rini Handayani","raw_affiliation_strings":["Fakultas Ekonomi Program Studi Akuntansi -Univ.Kristen Maranatha","Program Studi Akuntansi, Fakultas Ekonomi, Universitas Kristen Maranatha"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Program Studi Akuntansi -Univ.Kristen Maranatha","institution_ids":["https://openalex.org/I146087005"]},{"raw_affiliation_string":"Program Studi Akuntansi, Fakultas Ekonomi, Universitas Kristen Maranatha","institution_ids":["https://openalex.org/I146087005"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5006148374"],"corresponding_institution_ids":["https://openalex.org/I146087005"],"apc_list":null,"apc_paid":null,"fwci":12.4693,"has_fulltext":true,"cited_by_count":100,"citation_normalized_percentile":{"value":0.98254067,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":100},"biblio":{"volume":"10","issue":"1","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":0.9994999766349792,"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":0.9994999766349792,"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":9.999999747378752e-05,"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/T13042","display_name":"Economic and Fiscal Studies","score":9.999999747378752e-05,"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":0.9990000128746033},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":1.0},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.8399999737739563},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9190000295639038},{"id":"https://openalex.org/keywords/banks","display_name":"banks","score":0.925000011920929},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-banks","display_name":"Indonesia Stock Exchange listed banks","score":0.8040000200271606},{"id":"https://openalex.org/keywords/corporate-tax-burden","display_name":"corporate tax burden","score":0.5630000233650208}],"concepts":[{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7630695104598999},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.7161959409713745},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6628215909004211},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6615913510322571},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5032684206962585},{"id":"https://openalex.org/C170802524","wikidata":"https://www.wikidata.org/wiki/Q1032875","display_name":"Deferred tax","level":5,"score":0.43293485045433044},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.4309063255786896},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4062501788139343},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2508685290813446},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.23280441761016846},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.22780385613441467},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.20514580607414246},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.17936202883720398},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.10802647471427917},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.06966090202331543},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.28932/jam.v10i1.930","doi":"https://doi.org/10.28932/jam.v10i1.930","is_oa":true,"landing_page_url":"https://doi.org/10.28932/jam.v10i1.930","pdf_url":"https://journal.maranatha.edu/index.php/jam/article/download/930/773","source":{"id":"https://openalex.org/S4210224051","display_name":"Jurnal Akuntansi","issn_l":"2085-8698","issn":["2085-8698","2598-4977"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I146087005","host_organization_name":"Maranatha Christian University","host_organization_lineage":["https://openalex.org/I146087005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Maranatha","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:0eee8811ab4c42999876515dc55478ab","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/0eee8811ab4c42999876515dc55478ab","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":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi, Vol 10, Iss 1 (2018)","raw_type":"article"},{"id":"mag:3216956170","doi":null,"is_oa":false,"landing_page_url":"https://repository.maranatha.edu/24544/","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":"doi:10.28932/jam.v10i1.930","doi":"https://doi.org/10.28932/jam.v10i1.930","is_oa":true,"landing_page_url":"https://doi.org/10.28932/jam.v10i1.930","pdf_url":"https://journal.maranatha.edu/index.php/jam/article/download/930/773","source":{"id":"https://openalex.org/S4210224051","display_name":"Jurnal Akuntansi","issn_l":"2085-8698","issn":["2085-8698","2598-4977"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I146087005","host_organization_name":"Maranatha Christian University","host_organization_lineage":["https://openalex.org/I146087005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Maranatha","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2884867306.pdf","grobid_xml":"https://content.openalex.org/works/W2884867306.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W1484527137","https://openalex.org/W1508594924","https://openalex.org/W1535572939","https://openalex.org/W1566047749","https://openalex.org/W2029394751","https://openalex.org/W2040954776","https://openalex.org/W2257024953","https://openalex.org/W2495001861","https://openalex.org/W2571811451","https://openalex.org/W2631446167","https://openalex.org/W2752617332","https://openalex.org/W2981807944","https://openalex.org/W3122071409","https://openalex.org/W4388111604","https://openalex.org/W7030239333"],"related_works":["https://openalex.org/W4390812185","https://openalex.org/W4312932240","https://openalex.org/W2768490745","https://openalex.org/W2929208249","https://openalex.org/W4389136829","https://openalex.org/W3096186089","https://openalex.org/W2804474126","https://openalex.org/W1766338120","https://openalex.org/W3080227664","https://openalex.org/W2613044330"],"abstract_inverted_index":{"Taxes":[0],"are":[1,109,155],"compulsory":[2],"contributions":[3],"from":[4],"the":[5,12,19,24,44,54,57,64,68,91,114,123,162,164],"subject":[6],"of":[7,18,56,61,93,95,172,206],"tax":[8,20,28,69,83],"and":[9,73,106,142,186,212],"designated":[10],"to":[11,52,66,89,189,215],"State.":[13],"The":[14,149,170],"Company":[15,107,187,213,224],"as":[16,111],"one":[17,78],"subjects":[21],"who":[22],"contributed":[23],"most":[25],"in":[26,113,135,152],"State":[27,45],"revenues.":[29],"Tax":[30,75,99,120,190,199,216],"for":[31,43],"companies":[32,80,157],"is":[33,46,77,178,204],"a":[34],"burden":[35],"that":[36,48,117,176],"can":[37],"reduce":[38],"corporate":[39],"profits":[40],"while":[41,192],"taxes":[42],"income":[47],"will":[49],"be":[50],"used":[51,110,151],"fund":[53],"administration":[55],"government.":[58],"This":[59,86,125],"difference":[60],"interest":[62],"causes":[63],"company":[65],"manage":[67,81],"burden,":[70],"both":[71],"legally":[72],"illegally.":[74],"Avoidance":[76,121],"way":[79],"their":[82],"expenses":[84],"legally.":[85],"study":[87],"aims":[88],"determine":[90],"influence":[92,180,205],"indicators":[94,112],"financial":[96,115],"statements":[97,116],"on":[98,102,161,181,183,198,208,221],"Avoidance.":[100,200,217],"Return":[101,182,207,220],"Assets":[103,184,209],"(ROA),":[104,210],"Leverage":[105,193,211],"Size":[108,188,214,225],"may":[118],"affect":[119],"by":[122],"company.":[124],"research":[126,130,137,154,174],"uses":[127],"Causal":[128],"Explanatory":[129],"type":[131],"with":[132],"sample":[133],"selection":[134],"this":[136,153,173],"using":[138,145],"purposive":[139],"sampling":[140],"method":[141],"hypothesis":[143],"test":[144],"multiple":[146],"regression":[147],"test.":[148],"samples":[150],"banking":[156],"go":[158],"public":[159],"listing":[160],"BEI":[163],"period":[165],"2012-2015":[166],"totaling":[167],"69":[168],"companies.":[169],"result":[171],"shows":[175],"there":[177,203],"partially":[179],"(ROA)":[185],"Avoidance,":[191,219],"has":[194],"no":[195],"partial":[196],"effect":[197],"But":[201],"simultaneously":[202],"Keywords:Tax":[218],"Assets,":[222],"Leverage,":[223]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":16},{"year":2023,"cited_by_count":35},{"year":2022,"cited_by_count":30},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2018-08-03T00:00:00"}