{"id":"https://openalex.org/W3016043397","doi":"https://doi.org/10.25105/pakar.v0i0.6829","title":"PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP TAX AGGRESSIVENESS DIMODERASI OLEH UKURAN PERUSAHAAN","display_name":"PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP TAX AGGRESSIVENESS DIMODERASI OLEH UKURAN PERUSAHAAN","publication_year":2020,"publication_date":"2020-04-08","ids":{"openalex":"https://openalex.org/W3016043397","doi":"https://doi.org/10.25105/pakar.v0i0.6829","mag":"3016043397"},"language":"id","primary_location":{"id":"doi:10.25105/pakar.v0i0.6829","doi":"https://doi.org/10.25105/pakar.v0i0.6829","is_oa":true,"landing_page_url":"https://doi.org/10.25105/pakar.v0i0.6829","pdf_url":"https://e-journal.trisakti.ac.id/index.php/pakar/article/download/6829/5162","source":{"id":"https://openalex.org/S4387285345","display_name":"Prosiding Seminar Nasional Pakar","issn_l":"2615-2584","issn":["2615-2584","2615-3343"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prosiding Seminar Nasional Pakar","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://e-journal.trisakti.ac.id/index.php/pakar/article/download/6829/5162","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083304288","display_name":"Maesi Suntari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Maesi Suntari","raw_affiliation_strings":["Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti, Jakarta","institution_ids":["https://openalex.org/I147337026"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060530906","display_name":"Susi Dwi Mulyani","orcid":"https://orcid.org/0000-0002-3952-0105","observed_orcids":["https://orcid.org/0000-0002-3952-0105"]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Susi Dwi Mulyani","raw_affiliation_strings":["Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti, Jakarta","institution_ids":["https://openalex.org/I147337026"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5083304288"],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":6.9762,"has_fulltext":true,"cited_by_count":25,"citation_normalized_percentile":{"value":0.96486711,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"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":0.9994999766349792,"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":0.9994999766349792,"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":0.00019999999494757503,"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/transfer-pricing","display_name":"transfer pricing","score":0.9980000257492065},{"id":"https://openalex.org/keywords/thin-capitalization","display_name":"thin capitalization","score":1.0},{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":1.0},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9309999942779541},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8640000224113464},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9509999752044678},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.777999997138977},{"id":"https://openalex.org/keywords/basic-and-chemical-industry","display_name":"basic and chemical industry","score":0.7599999904632568},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.8220000267028809}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7817240357398987},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5909590125083923}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25105/pakar.v0i0.6829","doi":"https://doi.org/10.25105/pakar.v0i0.6829","is_oa":true,"landing_page_url":"https://doi.org/10.25105/pakar.v0i0.6829","pdf_url":"https://e-journal.trisakti.ac.id/index.php/pakar/article/download/6829/5162","source":{"id":"https://openalex.org/S4387285345","display_name":"Prosiding Seminar Nasional Pakar","issn_l":"2615-2584","issn":["2615-2584","2615-3343"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prosiding Seminar Nasional Pakar","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25105/pakar.v0i0.6829","doi":"https://doi.org/10.25105/pakar.v0i0.6829","is_oa":true,"landing_page_url":"https://doi.org/10.25105/pakar.v0i0.6829","pdf_url":"https://e-journal.trisakti.ac.id/index.php/pakar/article/download/6829/5162","source":{"id":"https://openalex.org/S4387285345","display_name":"Prosiding Seminar Nasional Pakar","issn_l":"2615-2584","issn":["2615-2584","2615-3343"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prosiding Seminar Nasional Pakar","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3016043397.pdf","grobid_xml":"https://content.openalex.org/works/W3016043397.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W1535090663","https://openalex.org/W1969435814","https://openalex.org/W2008891572","https://openalex.org/W2029394751","https://openalex.org/W2040954776","https://openalex.org/W2056389604","https://openalex.org/W2133984078","https://openalex.org/W2725655888","https://openalex.org/W2909158564","https://openalex.org/W3122698708","https://openalex.org/W3124063746","https://openalex.org/W4225424931","https://openalex.org/W4309385600"],"related_works":["https://openalex.org/W4390010285","https://openalex.org/W4390687316","https://openalex.org/W4287224306","https://openalex.org/W7168162642","https://openalex.org/W4391610086","https://openalex.org/W7212493745","https://openalex.org/W3026374254","https://openalex.org/W4205555595","https://openalex.org/W7219341023","https://openalex.org/W3095576184"],"abstract_inverted_index":{"Globalisasi":[0],"telah":[1],"menciptakan":[2],"kondisi":[3],"yang":[4,69,82,92,103],"memungkinkan":[5],"aktivitas":[6],"produksi":[7],"dan":[8,25,28,42,55,80,137],"operasional":[9],"perusahaan":[10,15,63,75,115,130],"terus":[11],"berkembang.":[12],"Perkembangan":[13],"strategi":[14],"mengarah":[16],"pada":[17],"satu":[18],"tujuan":[19],"utama":[20],"yaitu":[21],"untuk":[22,50],"memaksimalkan":[23],"keuntungan":[24],"meminimalkan":[26],"biaya":[27],"pengeluaran,":[29],"termasuk":[30],"pengeluaran":[31],"pajak":[32,36],"melalui":[33,38],"praktik":[34],"penghindaran":[35],"diantaranya":[37],"skema":[39],"transfer":[40,53,120],"pricing":[41,54,121],"thin":[43,56,135],"capitalization.":[44],"Tujuan":[45],"dari":[46],"penelitian":[47,68,72,95,110],"ini":[48,73,111],"adalah":[49,74,105],"mengetahui":[51],"pengaruh":[52,119,133],"capitalization":[57,136],"terhadap":[58,122],"tax":[59,123,138],"aggressiveness":[60],"dengan":[61],"ukuran":[62,114,129],"sebagai":[64],"variabel":[65],"moderasi.":[66],"Objek":[67],"digunakan":[70,93,104],"dalam":[71,94],"manufaktur":[76],"sektor":[77],"industri":[78],"dasar":[79],"kimia":[81],"terdaftar":[83],"di":[84],"Bursa":[85],"Efek":[86],"Indonesia":[87],"periode":[88],"2014-2018.":[89],"Jumlah":[90],"sampel":[91,98],"sebanyak":[96],"31":[97],"data.":[99],"Teknik":[100],"analisis":[101,106],"data":[102],"regresi":[107],"logistik.":[108],"Hasil":[109,125],"menunjukkan":[112,127],"bahwa":[113,128],"tidak":[116],"dapat":[117],"memoderasi":[118],"aggressiveness.":[124,139],"lainnya":[126],"memperkuat":[131],"signifikan":[132],"antara":[134]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":9},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-04-17T00:00:00"}