{"id":"https://openalex.org/W4205463559","doi":"https://doi.org/10.29322/ijsrp.11.12.2021.p12060","title":"Analysis of Tax Management Through Corporate Loss Compensation Scheme","display_name":"Analysis of Tax Management Through Corporate Loss Compensation Scheme","publication_year":2021,"publication_date":"2021-12-24","ids":{"openalex":"https://openalex.org/W4205463559","doi":"https://doi.org/10.29322/ijsrp.11.12.2021.p12060"},"language":"en","primary_location":{"id":"doi:10.29322/ijsrp.11.12.2021.p12060","doi":"https://doi.org/10.29322/ijsrp.11.12.2021.p12060","is_oa":false,"landing_page_url":"https://doi.org/10.29322/ijsrp.11.12.2021.p12060","pdf_url":null,"source":{"id":"https://openalex.org/S4210203267","display_name":"International Journal of Scientific and Research Publications","issn_l":"2250-3153","issn":["2250-3153"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4323237798","host_organization_name":"International Journal of Scientific and Research Publications","host_organization_lineage":["https://openalex.org/P4323237798"],"host_organization_lineage_names":["International Journal of Scientific and Research Publications"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Scientific and Research Publications (IJSRP)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"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/A5015207943","display_name":"Desiana","orcid":"https://orcid.org/0009-0002-2026-0830","observed_orcids":["https://orcid.org/0009-0002-2026-0830"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Desiana .","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5088291590","display_name":"Arinal Nurrisyad Hanum","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Arinal Nurrisyad Hanum","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":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"11","issue":"12","first_page":"423","last_page":"426"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9814000129699707,"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":0.9814000129699707,"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":0.008100000210106373,"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"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.007499999832361937,"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-management","display_name":"tax management","score":0.7730000019073486},{"id":"https://openalex.org/keywords/tax-loss-offset","display_name":"tax loss offset","score":0.421999990940094},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.6140000224113464}],"concepts":[{"id":"https://openalex.org/C77618280","wikidata":"https://www.wikidata.org/wiki/Q1155772","display_name":"Scheme (mathematics)","level":2,"score":0.7106486558914185},{"id":"https://openalex.org/C2780023022","wikidata":"https://www.wikidata.org/wiki/Q1338171","display_name":"Compensation (psychology)","level":2,"score":0.6202786564826965},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5966824293136597},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.536626398563385},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.24108663201332092},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.20437151193618774},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.14537253975868225},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13903889060020447},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.07445389032363892},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.03548422455787659},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.29322/ijsrp.11.12.2021.p12060","doi":"https://doi.org/10.29322/ijsrp.11.12.2021.p12060","is_oa":false,"landing_page_url":"https://doi.org/10.29322/ijsrp.11.12.2021.p12060","pdf_url":null,"source":{"id":"https://openalex.org/S4210203267","display_name":"International Journal of Scientific and Research Publications","issn_l":"2250-3153","issn":["2250-3153"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4323237798","host_organization_name":"International Journal of Scientific and Research Publications","host_organization_lineage":["https://openalex.org/P4323237798"],"host_organization_lineage_names":["International Journal of Scientific and Research Publications"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Scientific and Research Publications (IJSRP)","raw_type":"journal-article"}],"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/W1527741974","https://openalex.org/W2994003120","https://openalex.org/W2574794761","https://openalex.org/W2938171153","https://openalex.org/W3025733436","https://openalex.org/W2972509521","https://openalex.org/W2088685159","https://openalex.org/W2581082082","https://openalex.org/W2065687219","https://openalex.org/W2086321697"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-09-21T07:43:02.447757","created_date":"2022-01-25T00:00:00"}