{"id":"https://openalex.org/W4304823055","doi":"https://doi.org/10.37481/sjr.v5i4.570","title":"PENGARUH PERTUMBUHAN PENJUALAN, KONSERVATISME AKUNTANSI, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE","display_name":"PENGARUH PERTUMBUHAN PENJUALAN, KONSERVATISME AKUNTANSI, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE","publication_year":2022,"publication_date":"2022-10-01","ids":{"openalex":"https://openalex.org/W4304823055","doi":"https://doi.org/10.37481/sjr.v5i4.570"},"language":"en","primary_location":{"id":"doi:10.37481/sjr.v5i4.570","doi":"https://doi.org/10.37481/sjr.v5i4.570","is_oa":true,"landing_page_url":"https://doi.org/10.37481/sjr.v5i4.570","pdf_url":"http://ojspustek.org/index.php/SJR/article/download/570/413","source":{"id":"https://openalex.org/S4210230661","display_name":"SCIENTIFIC JOURNAL OF REFLECTION Economic Accounting Management and Business","issn_l":"2615-3009","issn":["2615-3009","2621-3389"],"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":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","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://ojspustek.org/index.php/SJR/article/download/570/413","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024423231","display_name":"Jaka Saputra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jaka Saputra","raw_affiliation_strings":["Universitas Pamulang, Indonesia","dalam Undang-Undang Republik Indonesia Nomor 28 Tahun 2007"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang, Indonesia","institution_ids":["https://openalex.org/I4210157166"]},{"raw_affiliation_string":"dalam Undang-Undang Republik Indonesia Nomor 28 Tahun 2007","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5036952133","display_name":"Purwatiningsih Purwatiningsih","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Purwatiningsih Purwatiningsih","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.7812,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.93450088,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":98},"biblio":{"volume":"5","issue":"4","first_page":"951","last_page":"960"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.0005000000237487257,"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":0.00019999999494757503,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9850000143051147},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.9980000257492065},{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.9940000176429749},{"id":"https://openalex.org/keywords/fiscal-loss-compensation","display_name":"fiscal loss compensation","score":0.9860000014305115},{"id":"https://openalex.org/keywords/pharmaceutical-companies","display_name":"pharmaceutical companies","score":0.7850000262260437},{"id":"https://openalex.org/keywords/consumer-goods-industry","display_name":"consumer goods industry","score":0.8069999814033508},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7829999923706055},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8970000147819519}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.6969613432884216},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6729528307914734},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.6123641729354858},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5939851403236389},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5027565956115723},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.135930597782135},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.10161265730857849},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.08209237456321716},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0767928957939148},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37481/sjr.v5i4.570","doi":"https://doi.org/10.37481/sjr.v5i4.570","is_oa":true,"landing_page_url":"https://doi.org/10.37481/sjr.v5i4.570","pdf_url":"http://ojspustek.org/index.php/SJR/article/download/570/413","source":{"id":"https://openalex.org/S4210230661","display_name":"SCIENTIFIC JOURNAL OF REFLECTION Economic Accounting Management and Business","issn_l":"2615-3009","issn":["2615-3009","2621-3389"],"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":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37481/sjr.v5i4.570","doi":"https://doi.org/10.37481/sjr.v5i4.570","is_oa":true,"landing_page_url":"https://doi.org/10.37481/sjr.v5i4.570","pdf_url":"http://ojspustek.org/index.php/SJR/article/download/570/413","source":{"id":"https://openalex.org/S4210230661","display_name":"SCIENTIFIC JOURNAL OF REFLECTION Economic Accounting Management and Business","issn_l":"2615-3009","issn":["2615-3009","2621-3389"],"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":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","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/W4304823055.pdf","grobid_xml":"https://content.openalex.org/works/W4304823055.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W2914802031","https://openalex.org/W3095555386","https://openalex.org/W3130492555","https://openalex.org/W3204786473","https://openalex.org/W3205828258","https://openalex.org/W3206616846","https://openalex.org/W6907748436"],"related_works":["https://openalex.org/W7042510709","https://openalex.org/W4376875063","https://openalex.org/W4310547946","https://openalex.org/W4402952287","https://openalex.org/W4388425857","https://openalex.org/W7221290100","https://openalex.org/W4404578344","https://openalex.org/W2905469023","https://openalex.org/W2908588090","https://openalex.org/W4221118714"],"abstract_inverted_index":{"This":[0,67],"study":[1,72],"aims":[2],"to":[3,137],"determine":[4],"the":[5,23,31,34,78,85,106],"effect":[6,125,135],"of":[7,80],"Sales":[8,39,116],"Growth,":[9],"Accounting":[10,46,119],"Conservatism,":[11],"and":[12,60,73,118],"Fiscal":[13,52,130],"Loss":[14,53,131],"Compensation":[15,54,132],"on":[16,30,126],"Tax":[17,61,127,138],"Avoidance":[18,62],"in":[19,22,77],"manufacturing":[20],"companies":[21,97],"pharmaceutical":[24,96],"sub-sector":[25],"consumer":[26],"goods":[27],"industry":[28],"listed":[29],"IDX":[32],"for":[33],"2016":[35],"-":[36],"2020":[37],"period.":[38],"Growth":[40,117],"Variable":[41],"is":[42,48,55,63,69],"measured":[43,49,56,64],"by":[44,50,57,65],"NSGR,":[45],"Conservatism":[47,120],"KNSV,":[51],"Dummy":[58],"Variable,":[59],"CETR.":[66],"research":[68,99],"a":[70,122],"quantitative":[71],"uses":[74,105],"secondary":[75],"data":[76,102],"form":[79],"annual":[81],"financial":[82],"reports":[83],"from":[84],"IDX.":[86],"The":[87,101,112],"sampling":[88,92],"technique":[89],"used":[90],"purposive":[91],"method,":[93],"obtained":[94],"10":[95],"as":[98],"samples.":[100],"analysis":[103],"tool":[104],"Eviews":[107],"version":[108],"12":[109],"software":[110],"program.":[111],"results":[113],"show":[114],"that":[115],"have":[121],"significant":[123,136],"positive":[124],"Avoidance,":[128],"while":[129],"has":[133],"no":[134],"Avoidance.":[139]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-10-13T00:00:00"}
