{"id":"https://openalex.org/W3125812620","doi":null,"title":"PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2018","display_name":"PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2018","publication_year":2020,"publication_date":"2020-09-18","ids":{"openalex":"https://openalex.org/W3125812620","mag":"3125812620"},"language":"id","primary_location":{"id":"mag:3125812620","doi":null,"is_oa":false,"landing_page_url":"https://digilib.esaunggul.ac.id/UEU-Undergraduate-2016-0102-121/16632","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066632675","display_name":"Ai Hendrani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ai Hendrani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5040544271","display_name":"MM Ak.","orcid":"https://orcid.org/0009-0007-6488-0130","observed_orcids":["https://orcid.org/0009-0007-6488-0130"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"MM Ak.","raw_affiliation_strings":[],"raw_orcid":null,"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":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"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":0.9976000189781189,"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":0.00039999998989515007,"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":0.0003000000142492354,"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":0.9909999966621399},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9940000176429749},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9950000047683716},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9990000128746033},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9779999852180481},{"id":"https://openalex.org/keywords/coal-mining-companies","display_name":"coal mining companies","score":0.8849999904632568},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.984000027179718}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5754204988479614}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3125812620","doi":null,"is_oa":false,"landing_page_url":"https://digilib.esaunggul.ac.id/UEU-Undergraduate-2016-0102-121/16632","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W6986375789","https://openalex.org/W3154982152","https://openalex.org/W7070649698","https://openalex.org/W4322776084","https://openalex.org/W2976911250","https://openalex.org/W7023668996","https://openalex.org/W7014387582","https://openalex.org/W3159713562","https://openalex.org/W7051600608","https://openalex.org/W3009702988"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-09-25T08:18:29.962427","created_date":"2021-02-01T00:00:00"}