{"id":"https://openalex.org/W3043729262","doi":null,"title":"PENGARUH MANAJEMEN LABA, LIKUIDITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK","display_name":"PENGARUH MANAJEMEN LABA, LIKUIDITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK","publication_year":2019,"publication_date":"2019-03-01","ids":{"openalex":"https://openalex.org/W3043729262","mag":"3043729262"},"language":"id","primary_location":{"id":"pmh:oai:repository.stiesia.ac.id:1093","doi":null,"is_oa":true,"landing_page_url":"http://repository.stiesia.ac.id/id/eprint/1093/","pdf_url":"https://repository.stiesia.ac.id/id/eprint/1093/1/ABSTRAK.pdf","source":{"id":"https://openalex.org/S4306401297","display_name":"Stiesia Repositories (Sekolah Tinggi Ilmu Ekonomi Indonesia)","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":null,"raw_type":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://repository.stiesia.ac.id/id/eprint/1093/1/ABSTRAK.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023122959","display_name":"Marwah Hajar Alam","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Marwah Hajar Alam","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5055476997","display_name":"Fidiana Fidiana","orcid":"https://orcid.org/0000-0002-9895-7809","observed_orcids":["https://orcid.org/0000-0002-9895-7809"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fidiana Fidiana","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9895-7809","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"2","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":0.9833999872207642,"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":0.9833999872207642,"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":0.007799999788403511,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.002400000113993883,"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/earnings-management","display_name":"earnings management","score":0.8619999885559082},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9850000143051147},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9020000100135803},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9950000047683716},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9350000023841858},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.7820000052452087},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9909999966621399},{"id":"https://openalex.org/keywords/real-estate-and-property-companies","display_name":"property and real estate companies","score":0.9200000166893005},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9879999756813049}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6734016537666321},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5432549118995667}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:repository.stiesia.ac.id:1093","doi":null,"is_oa":true,"landing_page_url":"http://repository.stiesia.ac.id/id/eprint/1093/","pdf_url":"https://repository.stiesia.ac.id/id/eprint/1093/1/ABSTRAK.pdf","source":{"id":"https://openalex.org/S4306401297","display_name":"Stiesia Repositories (Sekolah Tinggi Ilmu Ekonomi Indonesia)","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":null,"raw_type":"Thesis"},{"id":"mag:3043729262","doi":null,"is_oa":false,"landing_page_url":"http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/download/2181/2187","pdf_url":null,"source":{"id":"https://openalex.org/S4306516783","display_name":"Jurnal Ilmu dan Riset Akuntansi (JIRA)","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Ilmu dan Riset Akuntansi (JIRA)","raw_type":null}],"best_oa_location":{"id":"pmh:oai:repository.stiesia.ac.id:1093","doi":null,"is_oa":true,"landing_page_url":"http://repository.stiesia.ac.id/id/eprint/1093/","pdf_url":"https://repository.stiesia.ac.id/id/eprint/1093/1/ABSTRAK.pdf","source":{"id":"https://openalex.org/S4306401297","display_name":"Stiesia Repositories (Sekolah Tinggi Ilmu Ekonomi Indonesia)","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":null,"raw_type":"Thesis"},"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":false},"content_urls":{"pdf":"https://content.openalex.org/works/W3043729262.pdf"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2981879799","https://openalex.org/W4392389426","https://openalex.org/W4295910754","https://openalex.org/W3094923187","https://openalex.org/W7220114119","https://openalex.org/W2930662537","https://openalex.org/W2912769316","https://openalex.org/W2903135118","https://openalex.org/W4313813232","https://openalex.org/W7216589829"],"abstract_inverted_index":{"Penelitian":[0],"ini":[1,25,64,149],"dilakukan":[2],"pada":[3,75],"perusahaan":[4,50,76,90],"manufaktur":[5],"yang":[6,46,55,83,97,157],"berasal":[7],"dari":[8,18,23],"sektor":[9],"properti":[10,51,77,91],"dan":[11,36,52,78,92,124,164],"real":[12,53,79,93],"estate":[13,54],"dengan":[14,66,71,104],"tahun":[15,19],"penelitian":[16,24,63,118,148],"dimulai":[17],"2013-":[20],"2017.":[21],"Tujuan":[22],"adalah":[26,99,162],"untuk":[27],"mengetahui":[28],"pengaruh":[29,159],"manajemen":[30,121],"laba,":[31,122,170],"likuiditas,":[32,123],"leverage,":[33],"komisaris":[34,139,165],"independen,":[35],"komite":[37,125],"audit":[38,126],"terhadap":[39,129,136,143,160],"penghindaran":[40,130,137,144,161],"pajak":[41,176],"dalam":[42,62],"laporan":[43],"keuangan":[44],"tahunan":[45],"telah":[47,84],"disusun":[48],"oleh":[49],"terdaftar":[56],"di":[57],"Bursa":[58],"Efek":[59],"Indonesia.":[60],"Populasi":[61],"didapatkan":[65],"menggunakan":[67],"teknik":[68],"pengambilan":[69],"sampel":[70,87],"metode":[72],"purposive":[73],"sampling":[74],"estate.":[80,94],"Berdasarkan":[81],"kriteria":[82],"ditetapkan":[85],"diperoleh":[86],"sebanyak":[88],"24":[89],"Metode":[95],"analisis":[96,100],"digunakan":[98],"regresi":[101],"linear":[102],"berganda":[103],"program":[105],"aplikasi":[106],"komputer":[107],"Statistical":[108],"Package":[109],"for":[110],"the":[111],"Social":[112],"Sciences":[113],"(SPSS)":[114],"versi":[115],"25.":[116],"Hasil":[117],"menggambarkan":[119],"bahwa":[120,152],"tidak":[127],"berpengaruh":[128,134,141],"pajak.":[131,145],"Sedangkan,":[132],"leverage":[133,163],"positif":[135],"pajak,":[138],"independen":[140],"negatif":[142],"Dari":[146],"hasil":[147],"dapat":[150],"disimpulkan":[151],"secara":[153],"garis":[154],"besar":[155],"variabel":[156],"memiliki":[158],"independen.":[166],"Kata":[167],"kunci:":[168],"Manajemen":[169],"Likuiditas,":[171],"Leverage,":[172],"Corporate":[173],"Governance,":[174],"Penghindaran":[175]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-08-10T07:06:39.071514","created_date":"2020-07-23T00:00:00"}
