{"id":"https://openalex.org/W4206186993","doi":"https://doi.org/10.33395/owner.v6i1.631","title":"Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif","display_name":"Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif","publication_year":2022,"publication_date":"2022-01-03","ids":{"openalex":"https://openalex.org/W4206186993","doi":"https://doi.org/10.33395/owner.v6i1.631"},"language":"en","primary_location":{"id":"doi:10.33395/owner.v6i1.631","doi":"https://doi.org/10.33395/owner.v6i1.631","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v6i1.631","pdf_url":"http://owner.polgan.ac.id/index.php/owner/article/download/631/286","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"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":"Owner","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://owner.polgan.ac.id/index.php/owner/article/download/631/286","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031845717","display_name":"Dian Sulistyorini Wulandari","orcid":"https://orcid.org/0009-0007-6185-1983","observed_orcids":["https://orcid.org/0009-0007-6185-1983"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Dian Sulistyorini Wulandari","raw_affiliation_strings":["Universitas Diponegoro, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Diponegoro, Indonesia","institution_ids":["https://openalex.org/I11855966"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5031845717"],"corresponding_institution_ids":["https://openalex.org/I11855966"],"apc_list":null,"apc_paid":null,"fwci":8.1591,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.97342811,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"6","issue":"1","first_page":"554","last_page":"569"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9937000274658203,"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":0.9937000274658203,"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":0.00139999995008111,"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/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/tax-aggressiveness","display_name":"tax aggressiveness","score":0.9919999837875366},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.7540000081062317},{"id":"https://openalex.org/keywords/aggressive-accounting","display_name":"aggressive accounting","score":0.5809999704360962},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.9259999990463257},{"id":"https://openalex.org/keywords/inventory-intensity","display_name":"inventory intensity","score":0.847000002861023},{"id":"https://openalex.org/keywords/capital-intensity","display_name":"capital intensity","score":0.9940000176429749},{"id":"https://openalex.org/keywords/fixed-asset-intensity","display_name":"fixed asset intensity","score":0.8429999947547913},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9990000128746033},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8349999785423279},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9829999804496765}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5674654841423035},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5440177321434021},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4780055582523346},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4586141109466553},{"id":"https://openalex.org/C2777255320","wikidata":"https://www.wikidata.org/wiki/Q17155766","display_name":"Use tax","level":5,"score":0.4505713880062103},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.42691928148269653},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.42669621109962463},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.41464653611183167},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.34574073553085327},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3312909007072449},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.32363200187683105},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3175097703933716},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3088398575782776},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2913072109222412},{"id":"https://openalex.org/C2779737597","wikidata":"https://www.wikidata.org/wiki/Q11055488","display_name":"Sales tax","level":4,"score":0.2854289412498474},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.2669770121574402},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.10386112332344055},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33395/owner.v6i1.631","doi":"https://doi.org/10.33395/owner.v6i1.631","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v6i1.631","pdf_url":"http://owner.polgan.ac.id/index.php/owner/article/download/631/286","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"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":"Owner","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33395/owner.v6i1.631","doi":"https://doi.org/10.33395/owner.v6i1.631","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v6i1.631","pdf_url":"http://owner.polgan.ac.id/index.php/owner/article/download/631/286","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"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":"Owner","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4206186993.pdf","grobid_xml":"https://content.openalex.org/works/W4206186993.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2973227546","https://openalex.org/W2990386010","https://openalex.org/W3210955832"],"related_works":["https://openalex.org/W3158621384","https://openalex.org/W4313177153","https://openalex.org/W4312547336","https://openalex.org/W7217618348","https://openalex.org/W4386320346","https://openalex.org/W4412923749","https://openalex.org/W4297347749","https://openalex.org/W4402074011","https://openalex.org/W4396676061","https://openalex.org/W4401374786"],"abstract_inverted_index":{"Taxes":[0],"are":[1,13],"one":[2],"of":[3,8,45,93,97,133],"the":[4,43,75,80,86,101,116,138],"state's":[5],"largest":[6],"sources":[7],"income.":[9],"For":[10],"businesses,":[11],"taxes":[12],"a":[14,35,47,155],"burden":[15],"that":[16,39,137],"can":[17,63],"reduce":[18],"profits.":[19],"The":[20,70,91,123,131],"government":[21],"wants":[22],"high":[23],"tax":[24,30,36,46,61,71,82,144,160],"revenues,":[25],"but":[26],"businesses":[27],"want":[28],"low":[29],"revenues.":[31],"Therefore,":[32],"this":[33,94,134],"is":[34,79,127],"avoidance":[37],"act":[38],"seeks":[40],"to":[41,58,114],"minimize":[42],"amount":[44],"company":[48],"pays":[49],"for":[50],"violating":[51],"or":[52],"being":[53],"legal.":[54],"This":[55,78],"study":[56,135],"aims":[57],"determine":[59],"how":[60],"aggressiveness":[62,72],"be":[64],"seen":[65],"from":[66],"aggressive":[67],"accounting":[68],"theory.":[69],"measure":[73],"uses":[74],"company's":[76],"ETR.":[77],"income":[81,89],"expense":[83],"divided":[84],"by":[85],"profit":[87],"before":[88],"tax.":[90],"sample":[92],"survey":[95],"consists":[96],"manufacturers":[98],"listed":[99],"on":[100,159],"Indonesia":[102],"Stock":[103],"Exchange":[104],"(IDX)":[105],"between":[106],"2017":[107],"and":[108,118,151],"2019.":[109],"Targeted":[110],"sampling":[111],"was":[112],"used":[113,126],"select":[115],"samples,":[117],"54":[119],"companies":[120],"obtained":[121],"samples.":[122],"analytical":[124],"method":[125],"multiple":[128],"regression":[129],"analysis.":[130],"results":[132],"show":[136],"Inventory":[139],"Intensity":[140],"does":[141],"not":[142],"affect":[143],"aggressiveness.":[145,161],"Capital":[146],"Intensity,":[147,150],"Fixed":[148],"Assets":[149],"Firm":[152],"Size":[153],"have":[154],"significant":[156],"positive":[157],"impact":[158]},"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":8},{"year":2022,"cited_by_count":5}],"updated_date":"2026-11-02T09:45:03.842371","created_date":"2022-01-25T00:00:00"}