{"id":"https://openalex.org/W4292868048","doi":"https://doi.org/10.30587/ivrj.v1i2.4194","title":"The Effect of Good Corporate Governance on Tax Avoidance","display_name":"The Effect of Good Corporate Governance on Tax Avoidance","publication_year":2022,"publication_date":"2022-06-30","ids":{"openalex":"https://openalex.org/W4292868048","doi":"https://doi.org/10.30587/ivrj.v1i2.4194"},"language":"en","primary_location":{"id":"doi:10.30587/ivrj.v1i2.4194","doi":"https://doi.org/10.30587/ivrj.v1i2.4194","is_oa":true,"landing_page_url":"https://doi.org/10.30587/ivrj.v1i2.4194","pdf_url":"http://journal.umg.ac.id/index.php/ivrj/article/download/4194/2464","source":{"id":"https://openalex.org/S4387282766","display_name":"Indonesian Vocational Research Journal","issn_l":"2828-5719","issn":["2828-5719","2829-1883"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404662768","host_organization_name":"Universitas Muhammadiyah Gresik","host_organization_lineage":["https://openalex.org/P4404662768"],"host_organization_lineage_names":["Universitas Muhammadiyah Gresik"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Vocational Research Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://journal.umg.ac.id/index.php/ivrj/article/download/4194/2464","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034507531","display_name":"Maulidah Nabilah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210092405","display_name":"Universitas Muhammadiyah Gresik","ror":"https://ror.org/00f8d9297","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210092405"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Maulidah Nabilah","raw_affiliation_strings":["Universitas Muhammadiyah Gresik"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Gresik","institution_ids":["https://openalex.org/I4210092405"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5048735689","display_name":"Umaimah Umaimah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210092405","display_name":"Universitas Muhammadiyah Gresik","ror":"https://ror.org/00f8d9297","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210092405"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Umaimah Umaimah","raw_affiliation_strings":["Universitas Muhammadiyah Gresik"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Gresik","institution_ids":["https://openalex.org/I4210092405"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210092405"],"apc_list":null,"apc_paid":null,"fwci":4.0798,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.93891161,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"1","issue":"2","first_page":"60","last_page":"60"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9926999807357788,"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":0.9926999807357788,"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":0.005400000140070915,"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/T10019","display_name":"Corporate Finance and Governance","score":0.000699999975040555,"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/corporate-governance","display_name":"corporate governance","score":0.8220000267028809},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.9750000238418579},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.972000002861023},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.8379999995231628},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.9639999866485596},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9319999814033508},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9570000171661377}],"concepts":[{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.7776943445205688},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7033216953277588},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6924927234649658},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.6829451322555542},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5290113091468811},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5042749643325806},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.44042178988456726},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2710396647453308},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.2368323802947998}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.30587/ivrj.v1i2.4194","doi":"https://doi.org/10.30587/ivrj.v1i2.4194","is_oa":true,"landing_page_url":"https://doi.org/10.30587/ivrj.v1i2.4194","pdf_url":"http://journal.umg.ac.id/index.php/ivrj/article/download/4194/2464","source":{"id":"https://openalex.org/S4387282766","display_name":"Indonesian Vocational Research Journal","issn_l":"2828-5719","issn":["2828-5719","2829-1883"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404662768","host_organization_name":"Universitas Muhammadiyah Gresik","host_organization_lineage":["https://openalex.org/P4404662768"],"host_organization_lineage_names":["Universitas Muhammadiyah Gresik"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Vocational Research Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.30587/ivrj.v1i2.4194","doi":"https://doi.org/10.30587/ivrj.v1i2.4194","is_oa":true,"landing_page_url":"https://doi.org/10.30587/ivrj.v1i2.4194","pdf_url":"http://journal.umg.ac.id/index.php/ivrj/article/download/4194/2464","source":{"id":"https://openalex.org/S4387282766","display_name":"Indonesian Vocational Research Journal","issn_l":"2828-5719","issn":["2828-5719","2829-1883"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404662768","host_organization_name":"Universitas Muhammadiyah Gresik","host_organization_lineage":["https://openalex.org/P4404662768"],"host_organization_lineage_names":["Universitas Muhammadiyah Gresik"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Vocational Research Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4292868048.pdf","grobid_xml":"https://content.openalex.org/works/W4292868048.grobid-xml"},"referenced_works_count":25,"referenced_works":["https://openalex.org/W627791266","https://openalex.org/W1771213497","https://openalex.org/W2099697766","https://openalex.org/W2257024953","https://openalex.org/W2406762086","https://openalex.org/W2574943105","https://openalex.org/W2737444981","https://openalex.org/W2752617332","https://openalex.org/W2757555119","https://openalex.org/W2785198686","https://openalex.org/W2803938358","https://openalex.org/W2804474126","https://openalex.org/W2913024943","https://openalex.org/W2962579249","https://openalex.org/W2969267280","https://openalex.org/W2980836211","https://openalex.org/W2981132750","https://openalex.org/W3037782518","https://openalex.org/W3042276940","https://openalex.org/W3094522771","https://openalex.org/W4233000028","https://openalex.org/W4246281292","https://openalex.org/W4388111604","https://openalex.org/W4407272608","https://openalex.org/W6769990001"],"related_works":["https://openalex.org/W3145047686","https://openalex.org/W4320165946","https://openalex.org/W7216173167","https://openalex.org/W4390471667","https://openalex.org/W2963686369","https://openalex.org/W4385838880","https://openalex.org/W2626810385","https://openalex.org/W3125298143","https://openalex.org/W4205439143","https://openalex.org/W2901697421"],"abstract_inverted_index":{"This":[0],"study":[1,126],"aims":[2],"to":[3],"prove":[4],"the":[5,30,48,54,69,75,78,84,90,106,113,141],"effect":[6,136,148],"of":[7,50,57,59,71,80,92],"good":[8],"corporate":[9],"governance":[10],"as":[11,87],"proxied":[12],"through":[13],"independent":[14,37,41,51,128],"commissioners,":[15,60],"institutional":[16,62,131],"ownership":[17,63,132],"and":[18,53,83,130],"audit":[19,85,93,142],"committees":[20],"on":[21,29,137,149],"tax":[22,100,115,138,150],"avoidance":[23,101],"practices":[24],"by":[25,46,67,74,89,111],"manufacturing":[26],"companies":[27],"listed":[28],"Bursa":[31],"Efek":[32],"Indonesia":[33],"in":[34],"2019-2020.":[35],"The":[36,95,121],"variables":[38],"used":[39,98],"are":[40,44,127],"commissioners":[42,52,129],"which":[43,64,102],"measured":[45,66,88,104],"comparing":[47,68,112],"number":[49,56,70,79,91],"total":[55],"boards":[58],"then":[61],"is":[65,99,103],"shares":[72,81],"owned":[73],"institution":[76],"with":[77,117],"outstanding,":[82],"committee":[86,143],"committees.":[94],"dependent":[96],"variable":[97],"using":[105],"Effective":[107],"Tax":[108],"Rate":[109],"(ETR)":[110],"income":[114],"burden":[116],"profit":[118],"before":[119],"tax.":[120],"results":[122],"obtained":[123],"from":[124],"this":[125],"have":[133],"no":[134],"significant":[135,146],"avoidance,":[139],"while":[140],"has":[144],"a":[145],"negative":[147],"avoidance.":[151]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-08-24T00:00:00"}