{"id":"https://openalex.org/W3010807840","doi":"https://doi.org/10.36941/ajis-2020-0028","title":"Majority Shareholder on the Composition of Public Ownership and Tax Avoidance Practices in Public Companies","display_name":"Majority Shareholder on the Composition of Public Ownership and Tax Avoidance Practices in Public Companies","publication_year":2020,"publication_date":"2020-03-10","ids":{"openalex":"https://openalex.org/W3010807840","doi":"https://doi.org/10.36941/ajis-2020-0028","mag":"3010807840"},"language":"en","primary_location":{"id":"doi:10.36941/ajis-2020-0028","doi":"https://doi.org/10.36941/ajis-2020-0028","is_oa":true,"landing_page_url":"https://doi.org/10.36941/ajis-2020-0028","pdf_url":"https://www.richtmann.org/journal/index.php/ajis/article/download/10710/10331","source":{"id":"https://openalex.org/S2764744215","display_name":"Academic Journal of Interdisciplinary Studies","issn_l":"2281-4612","issn":["2281-4612","2281-3993"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20"],"host_organization":"https://openalex.org/P4327983455","host_organization_name":"Richtmann Publishing","host_organization_lineage":["https://openalex.org/P4327983455"],"host_organization_lineage_names":["Richtmann Publishing"],"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":"Academic Journal of Interdisciplinary Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.richtmann.org/journal/index.php/ajis/article/download/10710/10331","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101770673","display_name":"Muhammad Mudassar Iqbal","orcid":"https://orcid.org/0000-0001-7543-6077","observed_orcids":["https://orcid.org/0000-0001-7543-6077"]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Iqbal","raw_affiliation_strings":["Universitas Tadulako, Palu, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tadulako, Palu, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065640252","display_name":"Andi Chairil Furqan","orcid":"https://orcid.org/0000-0001-8382-8695","observed_orcids":["https://orcid.org/0000-0001-8382-8695"]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Andi Chairil Furqan","raw_affiliation_strings":["Universitas Tadulako, Palu, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tadulako, Palu, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5078829167","display_name":"Abdul Kahar","orcid":"https://orcid.org/0000-0002-4236-8845","observed_orcids":["https://orcid.org/0000-0002-4236-8845"]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Abdul Kahar","raw_affiliation_strings":["Universitas Tadulako, Palu, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tadulako, Palu, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100730892","display_name":"Sudirman Sudirman","orcid":"https://orcid.org/0000-0003-1362-9433","observed_orcids":["https://orcid.org/0000-0003-1362-9433"]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sudirman Sudirman","raw_affiliation_strings":["Universitas Tadulako, Palu, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tadulako, Palu, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5041305717","display_name":"Muliati Muliati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muliati Muliati","raw_affiliation_strings":["Universitas Tadulako, Palu, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tadulako, Palu, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I140942544"],"apc_list":null,"apc_paid":null,"fwci":2.18,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.87444223,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"9","issue":"2","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":0.8773999810218811,"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":0.8773999810218811,"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/T10019","display_name":"Corporate Finance and Governance","score":0.09969999641180038,"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"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00559999980032444,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/majority-shareholders","display_name":"majority shareholders","score":0.7120000123977661},{"id":"https://openalex.org/keywords/public-ownership","display_name":"public ownership","score":0.8569999933242798},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.8650000095367432},{"id":"https://openalex.org/keywords/public-companies","display_name":"public companies","score":0.6869999766349792},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.7839999794960022},{"id":"https://openalex.org/keywords/income-tax-rate-reduction","display_name":"income tax rate reduction","score":0.6909999847412109},{"id":"https://openalex.org/keywords/corporate-tax-rates","display_name":"corporate tax rates","score":0.49900001287460327},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8659999966621399}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7016194462776184},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6563133001327515},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.6341769695281982},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6034889817237854},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5495650768280029},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5415856838226318},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5227594375610352},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4966781735420227},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4754597544670105},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.47008848190307617},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.460955411195755},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.43618929386138916},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4193616211414337},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.27423274517059326},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.25779062509536743},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24450111389160156},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.1300993263721466},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08192318677902222},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.36941/ajis-2020-0028","doi":"https://doi.org/10.36941/ajis-2020-0028","is_oa":true,"landing_page_url":"https://doi.org/10.36941/ajis-2020-0028","pdf_url":"https://www.richtmann.org/journal/index.php/ajis/article/download/10710/10331","source":{"id":"https://openalex.org/S2764744215","display_name":"Academic Journal of Interdisciplinary Studies","issn_l":"2281-4612","issn":["2281-4612","2281-3993"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20"],"host_organization":"https://openalex.org/P4327983455","host_organization_name":"Richtmann Publishing","host_organization_lineage":["https://openalex.org/P4327983455"],"host_organization_lineage_names":["Richtmann Publishing"],"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":"Academic Journal of Interdisciplinary Studies","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bjz:ajisjr:1881","doi":null,"is_oa":false,"landing_page_url":"https://www.richtmann.org/journal/index.php/ajis/article/view/10710","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.36941/ajis-2020-0028","doi":"https://doi.org/10.36941/ajis-2020-0028","is_oa":true,"landing_page_url":"https://doi.org/10.36941/ajis-2020-0028","pdf_url":"https://www.richtmann.org/journal/index.php/ajis/article/download/10710/10331","source":{"id":"https://openalex.org/S2764744215","display_name":"Academic Journal of Interdisciplinary Studies","issn_l":"2281-4612","issn":["2281-4612","2281-3993"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20"],"host_organization":"https://openalex.org/P4327983455","host_organization_name":"Richtmann Publishing","host_organization_lineage":["https://openalex.org/P4327983455"],"host_organization_lineage_names":["Richtmann Publishing"],"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":"Academic Journal of Interdisciplinary Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3010807840.pdf","grobid_xml":"https://content.openalex.org/works/W3010807840.grobid-xml"},"referenced_works_count":38,"referenced_works":["https://openalex.org/W2078832","https://openalex.org/W581250238","https://openalex.org/W604347946","https://openalex.org/W1749409159","https://openalex.org/W1966017500","https://openalex.org/W1966310543","https://openalex.org/W1988616076","https://openalex.org/W2003917550","https://openalex.org/W2013118440","https://openalex.org/W2033421104","https://openalex.org/W2040954776","https://openalex.org/W2061245438","https://openalex.org/W2070809099","https://openalex.org/W2084941546","https://openalex.org/W2098267900","https://openalex.org/W2106358900","https://openalex.org/W2133984078","https://openalex.org/W2158982415","https://openalex.org/W2166965008","https://openalex.org/W2609154521","https://openalex.org/W2752617332","https://openalex.org/W2809287669","https://openalex.org/W2970194614","https://openalex.org/W3005837643","https://openalex.org/W3022067204","https://openalex.org/W3121162158","https://openalex.org/W3121242289","https://openalex.org/W3121297842","https://openalex.org/W3122071409","https://openalex.org/W3122786476","https://openalex.org/W3122859634","https://openalex.org/W3123452386","https://openalex.org/W3124063746","https://openalex.org/W3124595561","https://openalex.org/W3124836373","https://openalex.org/W3124980343","https://openalex.org/W4239883852","https://openalex.org/W6821466299"],"related_works":["https://openalex.org/W2970194614","https://openalex.org/W2432194903","https://openalex.org/W3154327354","https://openalex.org/W2142553474","https://openalex.org/W4409655475","https://openalex.org/W54067076","https://openalex.org/W2977256506","https://openalex.org/W4407983662","https://openalex.org/W4407796681","https://openalex.org/W7214956655"],"abstract_inverted_index":{"This":[0],"study":[1,18],"attempts":[2],"to":[3,143,164,166,171,188,198,204],"analyze":[4],"the":[5,8,25,34,45,59,64,71,77,82,85,101,107,113,119,129,138,150,157,177,190,218],"effectiveness":[6,60],"of":[7,10,27,54,61,66,73,87,92,103,109,121,131,152,179,220],"enforcement":[9],"regulations":[11,62,89,139],"on":[12,44,90],"public":[13,28,74,97,104,132,153,201,209],"share":[14,75,154,210],"ownership.":[15],"Specifically,":[16],"this":[17],"analyzes":[19],"whether":[20],"there":[21],"are":[22,161],"differences":[23],"in":[24,100,128,148,156,202,207,212],"composition":[26],"ownership":[29,155,211],"between":[30],"before":[31],"and":[32,106,117,160,175,214],"after":[33],"regulation":[35],"was":[36],"enacted.":[37],"By":[38],"using":[39],"independent":[40],"t-test,":[41],"carried":[42],"out":[43],"Indonesia":[46,213],"Stock":[47],"Exchange":[48],"during":[49],"2008-2011":[50],"with":[51,70,81,168,217],"a":[52],"total":[53],"320":[55],"observations":[56],"(company-years),":[57],"regarding":[58,63,112],"provision":[65],"tax":[67,94,173,180,191,222],"incentives":[68],"associated":[69],"proportion":[72,151],"ownership,":[76],"difference":[78],"is":[79,186],"analyzed":[80],"deadline":[83],"for":[84,96,115,124],"enactment":[86],"government":[88,169],"reduction":[91],"income":[93],"rates":[95],"entity":[98],"taxpayers":[99,127],"form":[102,130],"company":[105],"Minister":[108],"Finance":[110],"Regulation":[111],"procedure":[114],"implementing":[116],"monitoring":[118],"decreasing":[120],"granting":[122],"tariffs":[123],"domestic":[125],"corporate":[126,221],"companies.":[133,183],"The":[134],"results":[135],"indicate":[136],"that":[137,194],"were":[140],"not":[141,215],"proven":[142],"empirically":[144],"have":[145],"significant":[146],"effect":[147],"increasing":[149,208],"capital":[158],"market,":[159],"more":[162],"likely":[163],"lead":[165],"trade-offs":[167],"efforts":[170],"increase":[172],"revenues":[174],"reduce":[176],"practice":[178,219],"avoidance":[181],"by":[182],"Therefore,":[184],"it":[185],"necessary":[187],"review":[189],"incentive":[192],"scheme":[193],"can":[195],"be":[196,205],"given":[197],"companies":[199],"going":[200],"order":[203],"effective":[206],"trade-off":[216],"avoidance.":[223]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2020-03-23T00:00:00"}