{"id":"https://openalex.org/W3203440850","doi":"https://doi.org/10.23960/jak.v26i1.246","title":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE","display_name":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE","publication_year":2021,"publication_date":"2021-01-24","ids":{"openalex":"https://openalex.org/W3203440850","doi":"https://doi.org/10.23960/jak.v26i1.246","mag":"3203440850"},"language":"en","primary_location":{"id":"doi:10.23960/jak.v26i1.246","doi":"https://doi.org/10.23960/jak.v26i1.246","is_oa":true,"landing_page_url":"https://doi.org/10.23960/jak.v26i1.246","pdf_url":"http://jurnal.feb.unila.ac.id/index.php/jak/article/download/246/155","source":{"id":"https://openalex.org/S4210217355","display_name":"Jurnal Akuntansi dan Keuangan","issn_l":"1410-1831","issn":["1410-1831","2807-9647"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://jurnal.feb.unila.ac.id/index.php/jak/article/download/246/155","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Desi Rahmawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210086585","display_name":"Universitas Teknokrat Indonesia","ror":"https://ror.org/0016by010","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210086585"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Desi Rahmawati","raw_affiliation_strings":["Universitas Teknokrat Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknokrat Indonesia","institution_ids":["https://openalex.org/I4210086585"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026587132","display_name":"Dhiona Ayu Nani","orcid":"https://orcid.org/0009-0003-2739-3190","observed_orcids":["https://orcid.org/0009-0003-2739-3190"]},"institutions":[{"id":"https://openalex.org/I4210086585","display_name":"Universitas Teknokrat Indonesia","ror":"https://ror.org/0016by010","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210086585"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dhiona Ayu Nani","raw_affiliation_strings":["Universitas Teknokrat Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknokrat Indonesia","institution_ids":["https://openalex.org/I4210086585"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210086585"],"apc_list":null,"apc_paid":null,"fwci":13.4325,"has_fulltext":true,"cited_by_count":37,"citation_normalized_percentile":{"value":0.98857633,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":100},"biblio":{"volume":"26","issue":"1","first_page":"1","last_page":"11"},"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/T13042","display_name":"Economic and Fiscal 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/tax-avoidance","display_name":"tax avoidance","score":1.0},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9779999852180481},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9990000128746033},{"id":"https://openalex.org/keywords/debt-level","display_name":"debt level","score":0.9810000061988831},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9129999876022339},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9229999780654907}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7757899761199951},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7416999340057373},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6054423451423645},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5860174298286438},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5322299599647522},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5162853598594666},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3913162350654602},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3019585609436035},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1835835874080658},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.16927185654640198},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"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/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"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/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.23960/jak.v26i1.246","doi":"https://doi.org/10.23960/jak.v26i1.246","is_oa":true,"landing_page_url":"https://doi.org/10.23960/jak.v26i1.246","pdf_url":"http://jurnal.feb.unila.ac.id/index.php/jak/article/download/246/155","source":{"id":"https://openalex.org/S4210217355","display_name":"Jurnal Akuntansi dan Keuangan","issn_l":"1410-1831","issn":["1410-1831","2807-9647"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.23960/jak.v26i1.246","doi":"https://doi.org/10.23960/jak.v26i1.246","is_oa":true,"landing_page_url":"https://doi.org/10.23960/jak.v26i1.246","pdf_url":"http://jurnal.feb.unila.ac.id/index.php/jak/article/download/246/155","source":{"id":"https://openalex.org/S4210217355","display_name":"Jurnal Akuntansi dan Keuangan","issn_l":"1410-1831","issn":["1410-1831","2807-9647"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3203440850.pdf","grobid_xml":"https://content.openalex.org/works/W3203440850.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W1566047749","https://openalex.org/W2751375651","https://openalex.org/W2761449041","https://openalex.org/W2942105130","https://openalex.org/W2945395293","https://openalex.org/W3010220551","https://openalex.org/W3012989476","https://openalex.org/W3087978052","https://openalex.org/W3128902781","https://openalex.org/W3144677292","https://openalex.org/W4387441617"],"related_works":["https://openalex.org/W4401152392","https://openalex.org/W7216197553","https://openalex.org/W6995837912","https://openalex.org/W7218237759","https://openalex.org/W4402423301","https://openalex.org/W7005010018","https://openalex.org/W7204799438","https://openalex.org/W4396700990","https://openalex.org/W3040345702","https://openalex.org/W7220349075"],"abstract_inverted_index":{"This":[0],"study":[1,21,39,54,69,79],"aims":[2],"to":[3],"analyze":[4],"the":[5,27,32,82,99],"effect":[6,94,108,125],"of":[7,47,77,101,114],"profitability,":[8,115,132],"firm":[9,116,133],"size,":[10,117,134],"and":[11,59,64,106,118],"debt":[12,102,119,135],"level":[13,100,120],"on":[14,26,87,95,109,126],"tax":[15,88,96,110,127,130],"avoidance.":[16,111,128],"The":[17,35,75,112],"sample":[18,36,46],"in":[19,37,52,67],"this":[20,38,53,68,78],"are":[22],"mining":[23,49],"companies":[24],"listed":[25],"Indonesia":[28],"Stock":[29],"Exchange":[30],"during":[31],"2016-2019":[33],"period.":[34],"using":[40,55,70],"purposive":[41],"sampling":[42],"method":[43],"obtained":[44],"a":[45,104,123],"23":[48],"companies.":[50],"Tests":[51],"SPSS":[56],"(Statistical":[57],"Product":[58],"Service":[60],"Solution)":[61],"analysis":[62,66],"tools":[63],"data":[65],"multiple":[71],"linear":[72],"regression":[73],"analysis.":[74],"results":[76],"indicate":[80],"that":[81],"profitability":[83],"variable":[84],"is":[85],"negative":[86,105],"avoidance,":[89,97,131],"company":[90],"size":[91],"has":[92,103],"no":[93],"while":[98],"significant":[107,124],"variables":[113],"together":[121],"have":[122],"Keywords:":[129],"level.":[136]},"counts_by_year":[{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":17},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":5}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2021-10-11T00:00:00"}