{"id":"https://openalex.org/W2993370214","doi":"https://doi.org/10.2991/icaf-19.2019.3","title":"The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017)","display_name":"The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017)","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2993370214","doi":"https://doi.org/10.2991/icaf-19.2019.3","mag":"2993370214"},"language":"en","primary_location":{"id":"doi:10.2991/icaf-19.2019.3","doi":"https://doi.org/10.2991/icaf-19.2019.3","is_oa":true,"landing_page_url":"https://doi.org/10.2991/icaf-19.2019.3","pdf_url":null,"source":{"id":"https://openalex.org/S4393918365","display_name":"Annual International Conference on Accounting and Finance (AF)","issn_l":"2251-1997","issn":["2251-1997","2251-2004"],"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":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.2991/icaf-19.2019.3","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012368281","display_name":"Barbara Gunawan","orcid":"https://orcid.org/0000-0002-9556-5308","observed_orcids":["https://orcid.org/0000-0002-9556-5308"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Barbara Gunawan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5074347629","display_name":"Fatimah Kris Resitarini","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fatimah Kris Resitarini","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5012368281"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.026,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.79082569,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"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":0.9965999722480774,"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":0.9965999722480774,"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":0.0008999999845400453,"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":0.0005000000237487257,"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/corporate-governance-mechanisms","display_name":"corporate governance mechanisms","score":0.8330000042915344},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9890000224113464},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9509999752044678},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":0.9980000257492065},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.7770000100135803},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9520000219345093}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7735635042190552},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7550016045570374},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7497460842132568},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6887710690498352},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.6361559629440308},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6348575353622437},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5755777359008789},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4241648316383362},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.39012160897254944},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.254947304725647},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2991/icaf-19.2019.3","doi":"https://doi.org/10.2991/icaf-19.2019.3","is_oa":true,"landing_page_url":"https://doi.org/10.2991/icaf-19.2019.3","pdf_url":null,"source":{"id":"https://openalex.org/S4393918365","display_name":"Annual International Conference on Accounting and Finance (AF)","issn_l":"2251-1997","issn":["2251-1997","2251-2004"],"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":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.2991/icaf-19.2019.3","doi":"https://doi.org/10.2991/icaf-19.2019.3","is_oa":true,"landing_page_url":"https://doi.org/10.2991/icaf-19.2019.3","pdf_url":null,"source":{"id":"https://openalex.org/S4393918365","display_name":"Annual International Conference on Accounting and Finance (AF)","issn_l":"2251-1997","issn":["2251-1997","2251-2004"],"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":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","raw_type":"proceedings-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7297000288963318}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W1560515020","https://openalex.org/W2105087320","https://openalex.org/W2273753142","https://openalex.org/W2563009644","https://openalex.org/W2568997363","https://openalex.org/W2613367943","https://openalex.org/W2737444981","https://openalex.org/W2797088137","https://openalex.org/W3093624796","https://openalex.org/W3122071409","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7220089256","https://openalex.org/W3189778840","https://openalex.org/W7163919671","https://openalex.org/W3011039585","https://openalex.org/W2956160482","https://openalex.org/W3012587607","https://openalex.org/W4407587414","https://openalex.org/W2904774914","https://openalex.org/W4390749563","https://openalex.org/W4402562389"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-12-13T00:00:00"}
