{"id":"https://openalex.org/W3040122757","doi":"https://doi.org/10.24843/eja.2020.v30.i05.p01","title":"Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance","display_name":"Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance","publication_year":2020,"publication_date":"2020-05-25","ids":{"openalex":"https://openalex.org/W3040122757","doi":"https://doi.org/10.24843/eja.2020.v30.i05.p01","mag":"3040122757"},"language":"en","primary_location":{"id":"doi:10.24843/eja.2020.v30.i05.p01","doi":"https://doi.org/10.24843/eja.2020.v30.i05.p01","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2020.v30.i05.p01","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/56040/34773","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/56040/34773","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081845443","display_name":"Ni Made Dwi Payanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni Made Dwi Payanti","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004461972","display_name":"I Ketut Jati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"I Ketut Jati","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia","institution_ids":["https://openalex.org/I126826664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126826664"],"apc_list":null,"apc_paid":null,"fwci":4.186,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.93746483,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"30","issue":"5","first_page":"1066","last_page":"1066"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9976000189781189,"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":0.9976000189781189,"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":0.0012000000569969416,"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":0.00019999999494757503,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9850000143051147},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9940000176429749},{"id":"https://openalex.org/keywords/good-corporate-governance","display_name":"good corporate governance","score":0.9929999709129333},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.9959999918937683},{"id":"https://openalex.org/keywords/cash-effective-tax-rate","display_name":"cash effective tax rate","score":0.9700000286102295},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9860000014305115},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":1.0},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9229999780654907},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9959999918937683}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7950539588928223},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7714110612869263},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7368443012237549},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.703656017780304},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.702237606048584},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6837016344070435},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.5678034424781799},{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.5548052191734314},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5202471017837524},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.44351521134376526},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4114891290664673},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17196860909461975},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.16108861565589905},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.15568989515304565},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.061311960220336914},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","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},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","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},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","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/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.24843/eja.2020.v30.i05.p01","doi":"https://doi.org/10.24843/eja.2020.v30.i05.p01","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2020.v30.i05.p01","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/56040/34773","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:36379f1a928448709621b63f285fd138","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/36379f1a928448709621b63f285fd138","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi, Vol 30, Iss 5, Pp 1066-1083 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.24843/eja.2020.v30.i05.p01","doi":"https://doi.org/10.24843/eja.2020.v30.i05.p01","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2020.v30.i05.p01","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/56040/34773","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-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/W3040122757.pdf","grobid_xml":"https://content.openalex.org/works/W3040122757.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W1208054664","https://openalex.org/W1508972370","https://openalex.org/W1528101908","https://openalex.org/W1963563895","https://openalex.org/W1966017500","https://openalex.org/W2006153326","https://openalex.org/W2095753665","https://openalex.org/W2105087320","https://openalex.org/W2127941563","https://openalex.org/W2563792122","https://openalex.org/W2578108511","https://openalex.org/W2604607619","https://openalex.org/W2609803069","https://openalex.org/W2614564792","https://openalex.org/W2766637328","https://openalex.org/W2769651505","https://openalex.org/W2773374545","https://openalex.org/W2782733751","https://openalex.org/W2896448095","https://openalex.org/W2908762236","https://openalex.org/W2935105209","https://openalex.org/W2954173752","https://openalex.org/W2954286577","https://openalex.org/W2955072785","https://openalex.org/W2975366257","https://openalex.org/W3123452386","https://openalex.org/W3126860703","https://openalex.org/W4407272608","https://openalex.org/W7055446224"],"related_works":["https://openalex.org/W2912201322","https://openalex.org/W2954286577","https://openalex.org/W3216777708","https://openalex.org/W3010550008","https://openalex.org/W4387233475","https://openalex.org/W4399374233","https://openalex.org/W2909524794","https://openalex.org/W4365399010","https://openalex.org/W3159398616","https://openalex.org/W7061325695"],"abstract_inverted_index":{"This":[0,29],"study":[1,95],"aims":[2],"to":[3,82],"examine":[4],"the":[5,38,43,48,51,84],"effect":[6,105,131],"of":[7,47,86,93,99],"corporate":[8,13,88,100,110],"social":[9,101],"responsibility":[10,102],"disclosure,":[11],"good":[12,87,109],"governance":[14,89,111],"and":[15,118],"sales":[16,126],"growth":[17,127],"on":[18,37,106,132],"tax":[19,25,107,123,133],"avoidance":[20],"with":[21,55,63,112],"a":[22,129],"cash":[23],"effective":[24],"rate":[26],"(CETR)":[27],"proxy.":[28],"research":[30],"was":[31],"conducted":[32],"at":[33],"manufacturing":[34],"companies":[35,62],"listed":[36],"Indonesia":[39],"Stock":[40],"Exchange":[41],"in":[42],"2015-2018":[44],"period.":[45],"Determination":[46],"sample":[49],"using":[50],"nonprobability":[52],"sampling":[53,57],"method":[54],"purposive":[56],"technique":[58,69],"obtained":[59],"by":[60],"20":[61],"80":[64],"observations.":[65],"The":[66,91],"data":[67],"analysis":[68,78],"used":[70],"is":[71,79],"multiple":[72],"linear":[73],"regression":[74],"analysis,":[75],"first":[76],"factor":[77],"carried":[80],"out":[81],"determine":[83],"factors":[85],"variables.":[90],"results":[92],"this":[94],"indicate":[96],"that":[97],"disclosure":[98],"has":[103,128],"no":[104],"avoidance,":[108,124],"proxies":[113],"selected":[114],"representing":[115],"managerial":[116],"ownership":[117,120],"institutional":[119],"negatively":[121],"affect":[122],"while":[125],"positive":[130],"avoidance.":[134],"Keywords:":[135],"Tax":[136],"Avoidance;":[137],"Corporate":[138,143],"Social":[139],"Responsibility":[140],"Disclosure;":[141],"Good":[142],"Governance;":[144],"Sales":[145],"Growth.":[146]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-07-10T00:00:00"}