{"id":"https://openalex.org/W2940254753","doi":"https://doi.org/10.25170/jara.v12i2.85","title":"PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE GOVERNANCE DAN KEPEMILIKAN MAYORITAS","display_name":"PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE GOVERNANCE DAN KEPEMILIKAN MAYORITAS","publication_year":2018,"publication_date":"2018-10-03","ids":{"openalex":"https://openalex.org/W2940254753","doi":"https://doi.org/10.25170/jara.v12i2.85","mag":"2940254753"},"language":"en","primary_location":{"id":"doi:10.25170/jara.v12i2.85","doi":"https://doi.org/10.25170/jara.v12i2.85","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v12i2.85","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/85/65","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"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://ejournal.atmajaya.ac.id/index.php/JARA/article/download/85/65","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008668242","display_name":"Tiara Ulfa Inanda","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I47755478","display_name":"University of Bengkulu","ror":"https://ror.org/04w077t62","country_code":"ID","type":"education","lineage":["https://openalex.org/I47755478"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tiara Ulfa Inanda","raw_affiliation_strings":["Universitas Bengkulu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bengkulu","institution_ids":["https://openalex.org/I47755478"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036005207","display_name":"Eddy Suranta","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I47755478","display_name":"University of Bengkulu","ror":"https://ror.org/04w077t62","country_code":"ID","type":"education","lineage":["https://openalex.org/I47755478"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eddy Suranta","raw_affiliation_strings":["Universitas Bengkulu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bengkulu","institution_ids":["https://openalex.org/I47755478"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5003767897","display_name":"Pratana Puspa Midiastuty","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I47755478","display_name":"University of Bengkulu","ror":"https://ror.org/04w077t62","country_code":"ID","type":"education","lineage":["https://openalex.org/I47755478"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Pratana Puspa Midiastuty","raw_affiliation_strings":["Universitas Bengkulu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bengkulu","institution_ids":["https://openalex.org/I47755478"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I47755478"],"apc_list":null,"apc_paid":null,"fwci":4.5512,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.94583032,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"12","issue":"2","first_page":"126","last_page":"145"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9922000169754028,"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":0.9922000169754028,"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":0.0024999999441206455,"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":0.002400000113993883,"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/tax-avoidance","display_name":"tax avoidance","score":1.0},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":1.0},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/majority-ownership","display_name":"majority ownership","score":0.9520000219345093},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9129999876022339},{"id":"https://openalex.org/keywords/non-financial-listed-companies","display_name":"non-financial listed companies","score":0.8180000185966492},{"id":"https://openalex.org/keywords/corporate-governance-perception-index","display_name":"Corporate Governance Perception Index","score":0.9750000238418579}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6858596801757812},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.6544715166091919},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6508691310882568},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.5968859195709229},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5909550786018372},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5329922437667847},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.47056102752685547},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4654427766799927},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3399938941001892},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.10949549078941345},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.09712821245193481},{"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/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25170/jara.v12i2.85","doi":"https://doi.org/10.25170/jara.v12i2.85","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v12i2.85","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/85/65","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25170/jara.v12i2.85","doi":"https://doi.org/10.25170/jara.v12i2.85","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v12i2.85","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/85/65","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2940254753.pdf","grobid_xml":"https://content.openalex.org/works/W2940254753.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W11487945","https://openalex.org/W1489090290","https://openalex.org/W2043060023","https://openalex.org/W2099526226","https://openalex.org/W2110531297","https://openalex.org/W2164950210","https://openalex.org/W2172655899","https://openalex.org/W2182328879","https://openalex.org/W2287503103","https://openalex.org/W3123491384","https://openalex.org/W3124063746","https://openalex.org/W3124747966","https://openalex.org/W3124871150","https://openalex.org/W4244780771","https://openalex.org/W4254784805","https://openalex.org/W4302768906"],"related_works":["https://openalex.org/W3194730847","https://openalex.org/W4319979498","https://openalex.org/W4309642906","https://openalex.org/W4225679639","https://openalex.org/W7217065527","https://openalex.org/W2972505725","https://openalex.org/W3126733626","https://openalex.org/W4362651121","https://openalex.org/W3154934356","https://openalex.org/W3000865378"],"abstract_inverted_index":{"This":[0,24,43],"study":[1,25],"aims":[2],"to":[3],"provide":[4],"empirical":[5],"evidence":[6],"about":[7],"the":[8,79,83,93],"effect":[9,68],"of":[10,29],"tax":[11,63,76,88],"avoidance":[12,64,77,89],"on":[13,35,69],"firm":[14,70],"value":[15,81],"is":[16],"moderated":[17],"by":[18],"corporate":[19,72],"governance":[20,73],"and":[21,82],"majority":[22,84],"shareholder.":[23],"using":[26,51,55],"a":[27],"sample":[28],"13":[30],"non-financial":[31],"companies":[32],"that":[33,62,74,86],"listed":[34],"Corporate":[36],"Governance":[37],"Perception":[38],"Index":[39],"(CGPI)":[40],"ranking":[41],"list.":[42],"research":[44],"uses":[45],"3":[46],"hypotheses.":[47],"data":[48],"were":[49],"analyzed":[50],"multiple":[52],"linear":[53],"regression":[54],"SPSS":[56],"22.0":[57],"program.":[58],"The":[59],"results":[60],"showed":[61],"has":[65],"no":[66],"significant":[67],"value,":[71],"moderates":[75,87],"affects":[78],"firm's":[80,94],"shareholder":[85],"does":[90],"not":[91],"affect":[92],"value.":[95]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2019-04-25T00:00:00"}