{"id":"https://openalex.org/W2908360949","doi":"https://doi.org/10.25273/inventory.v2i2.3289","title":"PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE","display_name":"PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE","publication_year":2018,"publication_date":"2018-10-10","ids":{"openalex":"https://openalex.org/W2908360949","doi":"https://doi.org/10.25273/inventory.v2i2.3289","mag":"2908360949"},"language":"en","primary_location":{"id":"doi:10.25273/inventory.v2i2.3289","doi":"https://doi.org/10.25273/inventory.v2i2.3289","is_oa":true,"landing_page_url":"https://doi.org/10.25273/inventory.v2i2.3289","pdf_url":"http://e-journal.unipma.ac.id/index.php/inventory/article/download/3289/1840","source":{"id":"https://openalex.org/S4210222185","display_name":"INVENTORY JURNAL AKUNTANSI","issn_l":"2597-7202","issn":["2597-7202","2613-912X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314933","host_organization_name":"Universitas PGRI Madiun","host_organization_lineage":["https://openalex.org/P4310314933"],"host_organization_lineage_names":["Universitas PGRI Madiun"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVENTORY: JURNAL AKUNTANSI","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://e-journal.unipma.ac.id/index.php/inventory/article/download/3289/1840","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036390319","display_name":"Meila Sari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210109103","display_name":"Universitas PGRI Madiun","ror":"https://ror.org/01vt7w207","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210109103"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meila Sari","raw_affiliation_strings":["Universitas PGRI Madiun"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas PGRI Madiun","institution_ids":["https://openalex.org/I4210109103"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077385342","display_name":"Heidy Paramitha Devi","orcid":"https://orcid.org/0000-0001-6375-166X","observed_orcids":["https://orcid.org/0000-0001-6375-166X"]},"institutions":[{"id":"https://openalex.org/I4210109103","display_name":"Universitas PGRI Madiun","ror":"https://ror.org/01vt7w207","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210109103"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Heidy Paramitha Devi","raw_affiliation_strings":["Universitas PGRI Madiun"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas PGRI Madiun","institution_ids":["https://openalex.org/I4210109103"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210109103"],"apc_list":null,"apc_paid":null,"fwci":5.3097,"has_fulltext":true,"cited_by_count":22,"citation_normalized_percentile":{"value":0.9527456,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"2","issue":"2","first_page":"298","last_page":"298"},"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.00039999998989515007,"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/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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.8529999852180481},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9940000176429749},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9980000257492065},{"id":"https://openalex.org/keywords/cash-effective-tax-rate","display_name":"cash effective tax rate","score":0.8949999809265137},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9959999918937683},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.9330000281333923},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9950000047683716},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9990000128746033},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9959999918937683},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.7929999828338623},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9950000047683716}],"concepts":[{"id":"https://openalex.org/C2777737414","wikidata":"https://www.wikidata.org/wiki/Q4868296","display_name":"Font","level":2,"score":0.9222654104232788},{"id":"https://openalex.org/C2776445246","wikidata":"https://www.wikidata.org/wiki/Q1792644","display_name":"Style (visual arts)","level":2,"score":0.44938650727272034},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.37256520986557007},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.10372087359428406},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.09992507100105286},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08424025774002075},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25273/inventory.v2i2.3289","doi":"https://doi.org/10.25273/inventory.v2i2.3289","is_oa":true,"landing_page_url":"https://doi.org/10.25273/inventory.v2i2.3289","pdf_url":"http://e-journal.unipma.ac.id/index.php/inventory/article/download/3289/1840","source":{"id":"https://openalex.org/S4210222185","display_name":"INVENTORY JURNAL AKUNTANSI","issn_l":"2597-7202","issn":["2597-7202","2613-912X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314933","host_organization_name":"Universitas PGRI Madiun","host_organization_lineage":["https://openalex.org/P4310314933"],"host_organization_lineage_names":["Universitas PGRI Madiun"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVENTORY: JURNAL AKUNTANSI","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25273/inventory.v2i2.3289","doi":"https://doi.org/10.25273/inventory.v2i2.3289","is_oa":true,"landing_page_url":"https://doi.org/10.25273/inventory.v2i2.3289","pdf_url":"http://e-journal.unipma.ac.id/index.php/inventory/article/download/3289/1840","source":{"id":"https://openalex.org/S4210222185","display_name":"INVENTORY JURNAL AKUNTANSI","issn_l":"2597-7202","issn":["2597-7202","2613-912X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314933","host_organization_name":"Universitas PGRI Madiun","host_organization_lineage":["https://openalex.org/P4310314933"],"host_organization_lineage_names":["Universitas PGRI Madiun"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVENTORY: JURNAL AKUNTANSI","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":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2908360949.pdf","grobid_xml":"https://content.openalex.org/works/W2908360949.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3158330381","https://openalex.org/W3197414682","https://openalex.org/W4313065212","https://openalex.org/W2980538744","https://openalex.org/W2904331509","https://openalex.org/W7126136459","https://openalex.org/W3038925843","https://openalex.org/W4402453426","https://openalex.org/W4323570222","https://openalex.org/W4395683837"],"abstract_inverted_index":{"This":[0],"study":[1,19,28,60],"aims":[2],"to":[3,12],"determine":[4],"the":[5,37,63,90],"effect":[6],"of":[7,32,49,58,65,74,98],"corporate":[8,66,117],"governance":[9,67],"and":[10,71,93,120],"profitability":[11,99,108],"tax":[13,77,84,110,115,121],"avoidance.":[14,78,111,122],"Tax":[15,25],"avoidance":[16,85],"in":[17],"this":[18,59],"is":[20,52,86],"measured":[21],"by":[22,89],"Cash":[23],"Effective":[24],"Rate.":[26],"His":[27],"used":[29,51],"a":[30],"sample":[31],"mining":[33],"companies":[34],"listed":[35],"on":[36,104],"Indonesia":[38],"Stock":[39],"Exchange":[40],"during":[41],"2010-2015":[42],"using":[43],"purposive":[44],"sampling":[45],"method.":[46],"The":[47,56,79,96],"method":[48],"analysis":[50],"multiple":[53],"regression":[54],"analysis.":[55],"results":[57,80,97],"indicate":[61],"that":[62,83,107],"proxy":[64],"namely":[68],"institutional":[69],"ownership":[70],"independent":[72],"board":[73],"commissioner":[75],"influence":[76],"also":[81],"show":[82,106],"not":[87],"influenced":[88],"audit":[91,94],"committee":[92],"quality.":[95],"studies":[100],"proxied":[101],"with":[102],"Return":[103],"Assets":[105],"affects":[109],"Keywords:":[112],"cash":[113],"effective":[114],"rate":[116],"governance,":[118],"profitability,":[119]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-01-11T00:00:00"}