{"id":"https://openalex.org/W3206669079","doi":"https://doi.org/10.33087/jiubj.v21i3.1664","title":"Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak","display_name":"Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak","publication_year":2021,"publication_date":"2021-10-12","ids":{"openalex":"https://openalex.org/W3206669079","doi":"https://doi.org/10.33087/jiubj.v21i3.1664","mag":"3206669079"},"language":"en","primary_location":{"id":"doi:10.33087/jiubj.v21i3.1664","doi":"https://doi.org/10.33087/jiubj.v21i3.1664","is_oa":true,"landing_page_url":"https://doi.org/10.33087/jiubj.v21i3.1664","pdf_url":"http://ji.unbari.ac.id/index.php/ilmiah/article/download/1664/978","source":{"id":"https://openalex.org/S4210170742","display_name":"Jurnal Ilmiah Universitas Batanghari Jambi","issn_l":"1411-8939","issn":["1411-8939","2549-4236"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210125664","host_organization_name":"Universitas Batanghari","host_organization_lineage":["https://openalex.org/I4210125664"],"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 Ilmiah Universitas Batanghari Jambi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ji.unbari.ac.id/index.php/ilmiah/article/download/1664/978","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000980505","display_name":"Mufrihatul Awaliyah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210138280","display_name":"Universitas Wijayakusuma Purwokerto","ror":"https://ror.org/04d3gck32","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210138280"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mufrihatul Awaliyah","raw_affiliation_strings":["Program Studi Akuntansi Fakultas Ekonomika dan Bisnis, Universitas Wijayakusuma Purwokerto","Lembaga Penelitian dan Pengabdian kepada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi Fakultas Ekonomika dan Bisnis, Universitas Wijayakusuma Purwokerto","institution_ids":["https://openalex.org/I4210138280"]},{"raw_affiliation_string":"Lembaga Penelitian dan Pengabdian kepada","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047842591","display_name":"Ginanjar Adi Nugraha","orcid":"https://orcid.org/0009-0009-2369-5208","observed_orcids":["https://orcid.org/0009-0009-2369-5208"]},"institutions":[{"id":"https://openalex.org/I4210138280","display_name":"Universitas Wijayakusuma Purwokerto","ror":"https://ror.org/04d3gck32","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210138280"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ginanjar Adi Nugraha","raw_affiliation_strings":["Lembaga Penelitian dan Pengabdian kepada","Program Studi Akuntansi Fakultas Ekonomika dan Bisnis, Universitas Wijayakusuma Purwokerto"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lembaga Penelitian dan Pengabdian kepada","institution_ids":[]},{"raw_affiliation_string":"Program Studi Akuntansi Fakultas Ekonomika dan Bisnis, Universitas Wijayakusuma Purwokerto","institution_ids":["https://openalex.org/I4210138280"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5042662351","display_name":"Krisnhoe Sukma Danuta","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210138280","display_name":"Universitas Wijayakusuma Purwokerto","ror":"https://ror.org/04d3gck32","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210138280"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Krisnhoe Sukma Danuta","raw_affiliation_strings":["Lembaga Penelitian dan Pengabdian kepada","Program Studi Akuntansi Fakultas Ekonomika dan Bisnis, Universitas Wijayakusuma Purwokerto"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lembaga Penelitian dan Pengabdian kepada","institution_ids":[]},{"raw_affiliation_string":"Program Studi Akuntansi Fakultas Ekonomika dan Bisnis, Universitas Wijayakusuma Purwokerto","institution_ids":["https://openalex.org/I4210138280"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210138280"],"apc_list":null,"apc_paid":null,"fwci":8.7548,"has_fulltext":true,"cited_by_count":54,"citation_normalized_percentile":{"value":0.9778589,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":100},"biblio":{"volume":"21","issue":"3","first_page":"1222","last_page":"1222"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9970999956130981,"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":0.9970999956130981,"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":0.00039999998989515007,"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":0.00039999998989515007,"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-aggressiveness","display_name":"tax aggressiveness","score":0.9900000095367432},{"id":"https://openalex.org/keywords/capital-intensity","display_name":"capital intensity","score":0.9549999833106995},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9549999833106995},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9940000176429749},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":1.0},{"id":"https://openalex.org/keywords/food-and-beverage-firms","display_name":"food and beverage manufacturing companies","score":0.8320000171661377},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9549999833106995}],"concepts":[{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.74921715259552},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.743250846862793},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7358018159866333},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7291159629821777},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7215117812156677},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6617762446403503},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5220541954040527},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.5074893832206726},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4833540618419647},{"id":"https://openalex.org/C143369678","wikidata":"https://www.wikidata.org/wiki/Q467212","display_name":"Capital intensity","level":3,"score":0.4453311860561371},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34363701939582825},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3147581219673157},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18847838044166565},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.17997869849205017},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.1690843403339386},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0864894688129425},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"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/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33087/jiubj.v21i3.1664","doi":"https://doi.org/10.33087/jiubj.v21i3.1664","is_oa":true,"landing_page_url":"https://doi.org/10.33087/jiubj.v21i3.1664","pdf_url":"http://ji.unbari.ac.id/index.php/ilmiah/article/download/1664/978","source":{"id":"https://openalex.org/S4210170742","display_name":"Jurnal Ilmiah Universitas Batanghari Jambi","issn_l":"1411-8939","issn":["1411-8939","2549-4236"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210125664","host_organization_name":"Universitas Batanghari","host_organization_lineage":["https://openalex.org/I4210125664"],"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 Ilmiah Universitas Batanghari Jambi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33087/jiubj.v21i3.1664","doi":"https://doi.org/10.33087/jiubj.v21i3.1664","is_oa":true,"landing_page_url":"https://doi.org/10.33087/jiubj.v21i3.1664","pdf_url":"http://ji.unbari.ac.id/index.php/ilmiah/article/download/1664/978","source":{"id":"https://openalex.org/S4210170742","display_name":"Jurnal Ilmiah Universitas Batanghari Jambi","issn_l":"1411-8939","issn":["1411-8939","2549-4236"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210125664","host_organization_name":"Universitas Batanghari","host_organization_lineage":["https://openalex.org/I4210125664"],"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 Ilmiah Universitas Batanghari Jambi","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/W3206669079.pdf","grobid_xml":"https://content.openalex.org/works/W3206669079.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4412881506","https://openalex.org/W4413085265","https://openalex.org/W4319983685","https://openalex.org/W4414285214","https://openalex.org/W7216678294","https://openalex.org/W4414888344","https://openalex.org/W4285620617","https://openalex.org/W3032722443","https://openalex.org/W2911415316","https://openalex.org/W4406752494"],"abstract_inverted_index":{"This":[0],"purpose":[1],"of":[2,10,73,85],"this":[3,51,92],"study":[4,52],"was":[5],"to":[6],"determine":[7],"the":[8,20,42,71,78,82,86,105,118],"effect":[9,128],"independent":[11],"variabels:":[12],"capital":[13,106],"intensity,":[14],"leverage,":[15],"liquidity":[16,121],"and":[17,34,56,81,108,120,126],"profitability":[18,109],"on":[19,41,114,129],"dependent":[21],"variable":[22],"namely":[23],"tax":[24,115,130],"aggressiveness,":[25,116],"which":[26],"is":[27,67,94],"proxied":[28],"by":[29],"using":[30,60,98],"CETR":[31],"in":[32,46,50,70,91],"food":[33],"beverage":[35],"sub":[36],"sector":[37],"manufacturing":[38],"companies":[39,55,59],"listed":[40],"Indonesia":[43],"Stock":[44],"Exchange":[45],"2015-2019.":[47],"The":[48,64,89,101],"population":[49],"were":[53],"26":[54],"obtained":[57,76],"13":[58],"purposive":[61],"sampling":[62],"method.":[63],"data":[65,69,96],"used":[66],"secondary":[68],"form":[72],"financial":[74],"reports":[75],"through":[77],"website":[79,84],"www.idx.co.id":[80],"official":[83],"related":[87],"company.":[88],"method":[90],"research":[93],"panel":[95],"regression":[97],"Eviews":[99],"software.":[100],"results":[102],"showed":[103],"that":[104],"intensity":[107],"variabels":[110,122],"had":[111],"no":[112],"positive":[113,125],"while":[117],"leverage":[119],"have":[123],"a":[124],"significant":[127],"aggressiveness.":[131]},"counts_by_year":[{"year":2026,"cited_by_count":14},{"year":2025,"cited_by_count":15},{"year":2024,"cited_by_count":13},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":5}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2021-10-25T00:00:00"}