{"id":"https://openalex.org/W2907573537","doi":"https://doi.org/10.14414/tiar.v8i1.1535","title":"Analysis of Variables that Affect Tax Avoidance in Banking Sector Companies in Southeast Asia","display_name":"Analysis of Variables that Affect Tax Avoidance in Banking Sector Companies in Southeast Asia","publication_year":2018,"publication_date":"2018-06-29","ids":{"openalex":"https://openalex.org/W2907573537","doi":"https://doi.org/10.14414/tiar.v8i1.1535","mag":"2907573537"},"language":"en","primary_location":{"id":"doi:10.14414/tiar.v8i1.1535","doi":"https://doi.org/10.14414/tiar.v8i1.1535","is_oa":true,"landing_page_url":"https://doi.org/10.14414/tiar.v8i1.1535","pdf_url":"https://journal.perbanas.ac.id/index.php/tiar/article/download/1535/pdf","source":{"id":"https://openalex.org/S4210175999","display_name":"The Indonesian Accounting Review","issn_l":"2086-3802","issn":["2086-3802","2302-822X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315303","host_organization_name":"Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)","host_organization_lineage":["https://openalex.org/P4310315303"],"host_organization_lineage_names":["Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Indonesian Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.perbanas.ac.id/index.php/tiar/article/download/1535/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059955984","display_name":"Iqbal Bagus Prakosa","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Iqbal Bagus Prakosa","raw_affiliation_strings":["STIE Perbanas Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Perbanas Surabaya","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109516185","display_name":"Gunasti Hudiwinarsih","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gunasti Hudiwinarsih","raw_affiliation_strings":["STIE Perbanas Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Perbanas Surabaya","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5171,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.87284874,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":92,"max":99},"biblio":{"volume":"8","issue":"1","first_page":"109","last_page":"109"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0003000000142492354,"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":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":0.9959999918937683},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.8149999976158142},{"id":"https://openalex.org/keywords/gender-diversity","display_name":"gender diversity","score":0.8069999814033508},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.9890000224113464},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9919999837875366},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":1.0},{"id":"https://openalex.org/keywords/banks","display_name":"banks","score":0.7670000195503235},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.8740000128746033},{"id":"https://openalex.org/keywords/southeast-asia","display_name":"Southeast Asia","score":0.5379999876022339}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6971803903579712},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6708348989486694},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.6216014623641968},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5750564932823181},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5378619432449341},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.4973655045032501},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.4545537233352661},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.4447093605995178},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4285745918750763},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32858121395111084},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.30629763007164},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.19261261820793152},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.17014789581298828},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09152567386627197},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.07918426394462585},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07522255182266235},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.14414/tiar.v8i1.1535","doi":"https://doi.org/10.14414/tiar.v8i1.1535","is_oa":true,"landing_page_url":"https://doi.org/10.14414/tiar.v8i1.1535","pdf_url":"https://journal.perbanas.ac.id/index.php/tiar/article/download/1535/pdf","source":{"id":"https://openalex.org/S4210175999","display_name":"The Indonesian Accounting Review","issn_l":"2086-3802","issn":["2086-3802","2302-822X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315303","host_organization_name":"Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)","host_organization_lineage":["https://openalex.org/P4310315303"],"host_organization_lineage_names":["Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Indonesian Accounting Review","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:23cafe26d4764d42af9d3d9e37686d9b","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/23cafe26d4764d42af9d3d9e37686d9b","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":"The Indonesian Accounting Review, Vol 8, Iss 1 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.14414/tiar.v8i1.1535","doi":"https://doi.org/10.14414/tiar.v8i1.1535","is_oa":true,"landing_page_url":"https://doi.org/10.14414/tiar.v8i1.1535","pdf_url":"https://journal.perbanas.ac.id/index.php/tiar/article/download/1535/pdf","source":{"id":"https://openalex.org/S4210175999","display_name":"The Indonesian Accounting Review","issn_l":"2086-3802","issn":["2086-3802","2302-822X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315303","host_organization_name":"Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)","host_organization_lineage":["https://openalex.org/P4310315303"],"host_organization_lineage_names":["Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Indonesian Accounting Review","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2907573537.pdf","grobid_xml":"https://content.openalex.org/works/W2907573537.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W299536011","https://openalex.org/W1566047749","https://openalex.org/W2160860931","https://openalex.org/W2175192416","https://openalex.org/W2752617332","https://openalex.org/W2787683484","https://openalex.org/W2895143445","https://openalex.org/W2963361549","https://openalex.org/W2976368989","https://openalex.org/W3004424084","https://openalex.org/W3121131820","https://openalex.org/W3140551808","https://openalex.org/W4239883852","https://openalex.org/W6629224048"],"related_works":["https://openalex.org/W4395103367","https://openalex.org/W4401927268","https://openalex.org/W2907350999","https://openalex.org/W7170960728","https://openalex.org/W4385201822","https://openalex.org/W7117754775","https://openalex.org/W7122855594","https://openalex.org/W4313904915","https://openalex.org/W4312644775","https://openalex.org/W4366321614"],"abstract_inverted_index":{"Tax":[0],"is":[1,12,161],"one":[2],"of":[3,75,90,97,124,195],"the":[4,7,22,30,88,152,157],"largest":[5],"revenues":[6],"state":[8,31,34],"has":[9,166,197],"and":[10,17,36,79,101,115,132,148,177],"it":[11,160],"compulsory":[13],"for":[14],"both":[15],"citizens":[16],"companies":[18,43,128],"to":[19,21,32,46,86],"pay":[20,47,149],"state.":[23],"The":[24,121],"collected":[25],"funds":[26],"are":[27,44,58,134],"used":[28],"by":[29,108],"build":[33],"infrastructure":[35],"others.":[37],"However,":[38,190],"not":[39],"all":[40],"individuals":[41],"or":[42],"willing":[45],"tax":[48,55,64,106,112,172,188,203],"voluntarily.":[49],"Some":[50],"taxpayers":[51],"even":[52],"carry":[53],"out":[54],"avoidance.":[56,173,189,204],"There":[57],"many":[59],"factors":[60],"that":[61,138,163],"may":[62],"affect":[63],"avoidance":[65,107],"practices,":[66],"such":[67],"as":[68],"institutional":[69,91,164],"ownership,":[70,92],"gender":[71,93,191],"diversity":[72,94,192],"on":[73,95,105,136,156,171,187,193,202],"board":[74,96,194],"directors,":[76,98],"audit":[77,99,175],"committee,":[78],"fi":[80,102,140,178],"rm":[81,103,179],"size.":[82],"This":[83],"study":[84],"aims":[85],"determine":[87],"effect":[89,170,186,201],"committee":[100,176],"size":[104,180],"using":[109],"current":[110],"effective":[111],"rate":[113],"approach":[114],"SPSS":[116],"test":[117],"tool":[118],"version":[119],"22.":[120],"sample":[122],"consists":[123],"568":[125],"banking":[126],"sector":[127],"in":[129,143,151],"Southeast":[130],"Asia":[131],"they":[133],"listed":[135],"Orbis":[137],"publish":[139],"nancial":[141],"statements":[142],"English,":[144],"gain":[145],"profi":[146],"t,":[147],"taxes":[150],"research":[153,158],"period.":[154],"Based":[155],"results,":[159],"found":[162],"ownership":[165],"a":[167,183],"signifi":[168,184,199],"cant":[169,185,200],"Likewise,":[174],"also":[181],"have":[182],"directors":[196],"no":[198]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-01-11T00:00:00"}