{"id":"https://openalex.org/W3089540872","doi":"https://doi.org/10.24018/ejbmr.2020.5.5.528","title":"Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia","display_name":"Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia","publication_year":2020,"publication_date":"2020-09-27","ids":{"openalex":"https://openalex.org/W3089540872","doi":"https://doi.org/10.24018/ejbmr.2020.5.5.528","mag":"3089540872"},"language":"en","primary_location":{"id":"doi:10.24018/ejbmr.2020.5.5.528","doi":"https://doi.org/10.24018/ejbmr.2020.5.5.528","is_oa":true,"landing_page_url":"https://doi.org/10.24018/ejbmr.2020.5.5.528","pdf_url":"https://ejbmr.org/index.php/ejbmr/article/download/528/306","source":{"id":"https://openalex.org/S4210208644","display_name":"European Journal of Business Management and Research","issn_l":"2507-1076","issn":["2507-1076"],"is_oa":true,"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":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejbmr.org/index.php/ejbmr/article/download/528/306","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059521245","display_name":"Yety Anggraini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I119896790","display_name":"Sebelas Maret University","ror":"https://ror.org/021hq5q33","country_code":"ID","type":"education","lineage":["https://openalex.org/I119896790"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yety Anggraini","raw_affiliation_strings":["Universitas Sebelas Maret, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sebelas Maret, Indonesia","institution_ids":["https://openalex.org/I119896790"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058647084","display_name":"Wahyu Widarjo","orcid":"https://orcid.org/0000-0001-9872-2797","observed_orcids":["https://orcid.org/0000-0001-9872-2797"]},"institutions":[{"id":"https://openalex.org/I119896790","display_name":"Sebelas Maret University","ror":"https://ror.org/021hq5q33","country_code":"ID","type":"education","lineage":["https://openalex.org/I119896790"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wahyu Widarjo","raw_affiliation_strings":["Universitas Sebelas Maret, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sebelas Maret, Indonesia","institution_ids":["https://openalex.org/I119896790"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I119896790"],"apc_list":null,"apc_paid":null,"fwci":3.7209,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.93122203,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":97},"biblio":{"volume":"5","issue":"5","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":0.9800000190734863,"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":0.9800000190734863,"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/T12225","display_name":"Political Influence and Corporate Strategies","score":0.012400000356137753,"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":0.0013000000035390258,"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/institutional-ownership","display_name":"institutional ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":0.9980000257492065},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.6790000200271606},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9120000004768372},{"id":"https://openalex.org/keywords/board-of-commissioners","display_name":"board of commissioners","score":0.7990000247955322},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.6299999952316284},{"id":"https://openalex.org/keywords/corporate-tax-avoidance","display_name":"corporate tax avoidance","score":0.5799999833106995}],"concepts":[{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.7759377360343933},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.71701979637146},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5891691446304321},{"id":"https://openalex.org/C13355873","wikidata":"https://www.wikidata.org/wiki/Q2920850","display_name":"Connection (principal bundle)","level":2,"score":0.5616607069969177},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.48172929883003235},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3342880308628082},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12776553630828857},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.12017214298248291},{"id":"https://openalex.org/C66938386","wikidata":"https://www.wikidata.org/wiki/Q633538","display_name":"Structural engineering","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24018/ejbmr.2020.5.5.528","doi":"https://doi.org/10.24018/ejbmr.2020.5.5.528","is_oa":true,"landing_page_url":"https://doi.org/10.24018/ejbmr.2020.5.5.528","pdf_url":"https://ejbmr.org/index.php/ejbmr/article/download/528/306","source":{"id":"https://openalex.org/S4210208644","display_name":"European Journal of Business Management and Research","issn_l":"2507-1076","issn":["2507-1076"],"is_oa":true,"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":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.24018/ejbmr.2020.5.5.528","doi":"https://doi.org/10.24018/ejbmr.2020.5.5.528","is_oa":true,"landing_page_url":"https://doi.org/10.24018/ejbmr.2020.5.5.528","pdf_url":"https://ejbmr.org/index.php/ejbmr/article/download/528/306","source":{"id":"https://openalex.org/S4210208644","display_name":"European Journal of Business Management and Research","issn_l":"2507-1076","issn":["2507-1076"],"is_oa":true,"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":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management Research","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9595999717712402,"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/W3089540872.pdf","grobid_xml":"https://content.openalex.org/works/W3089540872.grobid-xml"},"referenced_works_count":27,"referenced_works":["https://openalex.org/W1519984423","https://openalex.org/W1576349007","https://openalex.org/W1799024660","https://openalex.org/W1858438670","https://openalex.org/W2029394751","https://openalex.org/W2039409723","https://openalex.org/W2040954776","https://openalex.org/W2055504769","https://openalex.org/W2066444774","https://openalex.org/W2105087320","https://openalex.org/W2115582808","https://openalex.org/W2117851052","https://openalex.org/W2152653626","https://openalex.org/W2556842987","https://openalex.org/W2686237405","https://openalex.org/W2738665206","https://openalex.org/W2782542781","https://openalex.org/W2787193970","https://openalex.org/W2919224840","https://openalex.org/W2935942920","https://openalex.org/W3121618834","https://openalex.org/W3122163699","https://openalex.org/W3122985187","https://openalex.org/W3123452386","https://openalex.org/W3124063746","https://openalex.org/W3125757792","https://openalex.org/W4233446601"],"related_works":["https://openalex.org/W4252974696","https://openalex.org/W2979879263","https://openalex.org/W2999600207","https://openalex.org/W3198258468","https://openalex.org/W3122864579","https://openalex.org/W2935942920","https://openalex.org/W3086168679","https://openalex.org/W7118129036","https://openalex.org/W7010497469","https://openalex.org/W4390687284"],"abstract_inverted_index":{"This":[0],"study":[1,27,47,85],"aims":[2],"to":[3],"analyze":[4],"the":[5,34,53,67,71,80,88,108,119,125],"effect":[6,62,103,120],"of":[7,36,45,52,70,73,90,104,107,121,124,127],"political":[8,50,68,91,105,122],"connection":[9,51,69,92,106,123],"and":[10,55,60,93,99],"institutional":[11,56,94],"ownership":[12,57,95],"toward":[13,63,79,129],"tax":[14,64,81,130],"aggressiveness":[15,131],"on":[16,20],"manufacturing":[17,30],"companies":[18,31,98,114,136],"listed":[19,32],"Indonesia":[21],"Stock":[22],"Exchange.":[23],"Samples":[24],"for":[25],"this":[26,46,84],"are":[28],"62":[29],"between":[33,96],"periods":[35],"2014":[37],"-":[38],"2018,":[39],"hence":[40],"obtained":[41],"310":[42],"observations.":[43],"Result":[44],"shows":[48],"that":[49],"directors":[54,109],"have":[58],"positive":[59],"significant":[61],"aggressiveness,":[65],"while":[66,118],"board":[72,126],"commissioners":[74,128],"does":[75],"not":[76],"significantly":[77],"affect":[78],"aggressiveness.":[82],"Furthermore,":[83],"also":[86],"finds":[87],"difference":[89],"big":[97,116,135],"small":[100,113,138],"companies.":[101,139],"The":[102],"is":[110,132],"stronger":[111,133],"in":[112,134],"than":[115,137],"companies,":[117]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":4}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-10-08T00:00:00"}
