{"id":"https://openalex.org/W4312422865","doi":"https://doi.org/10.15642/manova.v5i2.894","title":"Analisis Determinan Tax Avoidance Perusahaan Sektor Pertambangan di Indonesia","display_name":"Analisis Determinan Tax Avoidance Perusahaan Sektor Pertambangan di Indonesia","publication_year":2022,"publication_date":"2022-07-31","ids":{"openalex":"https://openalex.org/W4312422865","doi":"https://doi.org/10.15642/manova.v5i2.894"},"language":"id","primary_location":{"id":"doi:10.15642/manova.v5i2.894","doi":"https://doi.org/10.15642/manova.v5i2.894","is_oa":true,"landing_page_url":"https://doi.org/10.15642/manova.v5i2.894","pdf_url":"http://jurnalfebi.uinsby.ac.id/index.php/MANOVA/article/download/894/404","source":{"id":"https://openalex.org/S4210176842","display_name":"Jurnal Manajemen dan Inovasi (MANOVA)","issn_l":"2685-4716","issn":["2685-4716","2746-282X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314955","host_organization_name":"Sunan Ampel State Islamic University Surabaya","host_organization_lineage":["https://openalex.org/P4310314955"],"host_organization_lineage_names":["Sunan Ampel State Islamic University Surabaya"],"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":"Jurnal Manajemen dan Inovasi (MANOVA)","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://jurnalfebi.uinsby.ac.id/index.php/MANOVA/article/download/894/404","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002683499","display_name":"Riska Ayu Setiawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210090649","display_name":"UIN Sunan Ampel Surabaya","ror":"https://ror.org/009cc1d57","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210090649"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Riska Ayu Setiawati","raw_affiliation_strings":["Universitas Islam Negeri Sunan Ampel Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Sunan Ampel Surabaya","institution_ids":["https://openalex.org/I4210090649"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5113305616","display_name":"Muhammad Ammar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210090649","display_name":"UIN Sunan Ampel Surabaya","ror":"https://ror.org/009cc1d57","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210090649"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Ammar","raw_affiliation_strings":["Universitas Islam Negeri Sunan Ampel"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Sunan Ampel","institution_ids":["https://openalex.org/I4210090649"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210090649"],"apc_list":null,"apc_paid":null,"fwci":5.6718,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.96266937,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"5","issue":"2","first_page":"92","last_page":"105"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9990000128746033,"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":0.9990000128746033,"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":0.00019999999494757503,"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":9.999999747378752e-05,"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-avoidance","display_name":"tax avoidance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.8629999756813049},{"id":"https://openalex.org/keywords/determinants-of-tax-avoidance","display_name":"determinants of tax avoidance","score":0.984000027179718},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9330000281333923},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9959999918937683},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9539999961853027},{"id":"https://openalex.org/keywords/tax-ratio","display_name":"tax ratio","score":0.875},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.781000018119812}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.697319507598877},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6225191354751587},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4517582356929779},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.06299722194671631},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.050430119037628174}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.15642/manova.v5i2.894","doi":"https://doi.org/10.15642/manova.v5i2.894","is_oa":true,"landing_page_url":"https://doi.org/10.15642/manova.v5i2.894","pdf_url":"http://jurnalfebi.uinsby.ac.id/index.php/MANOVA/article/download/894/404","source":{"id":"https://openalex.org/S4210176842","display_name":"Jurnal Manajemen dan Inovasi (MANOVA)","issn_l":"2685-4716","issn":["2685-4716","2746-282X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314955","host_organization_name":"Sunan Ampel State Islamic University Surabaya","host_organization_lineage":["https://openalex.org/P4310314955"],"host_organization_lineage_names":["Sunan Ampel State Islamic University Surabaya"],"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":"Jurnal Manajemen dan Inovasi (MANOVA)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.15642/manova.v5i2.894","doi":"https://doi.org/10.15642/manova.v5i2.894","is_oa":true,"landing_page_url":"https://doi.org/10.15642/manova.v5i2.894","pdf_url":"http://jurnalfebi.uinsby.ac.id/index.php/MANOVA/article/download/894/404","source":{"id":"https://openalex.org/S4210176842","display_name":"Jurnal Manajemen dan Inovasi (MANOVA)","issn_l":"2685-4716","issn":["2685-4716","2746-282X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314955","host_organization_name":"Sunan Ampel State Islamic University Surabaya","host_organization_lineage":["https://openalex.org/P4310314955"],"host_organization_lineage_names":["Sunan Ampel State Islamic University Surabaya"],"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":"Jurnal Manajemen dan Inovasi (MANOVA)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.6452000141143799,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4312422865.pdf","grobid_xml":"https://content.openalex.org/works/W4312422865.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W1484527137","https://openalex.org/W1545641570","https://openalex.org/W2751375651","https://openalex.org/W2752617332","https://openalex.org/W2946256120","https://openalex.org/W2996424543","https://openalex.org/W3010220551","https://openalex.org/W3039641108","https://openalex.org/W3090454451","https://openalex.org/W4206941617"],"related_works":["https://openalex.org/W6995750028","https://openalex.org/W4404055255","https://openalex.org/W4411166265","https://openalex.org/W4312565554","https://openalex.org/W4409404808","https://openalex.org/W7051600608","https://openalex.org/W2791600800","https://openalex.org/W7204140044","https://openalex.org/W7219442568","https://openalex.org/W7167393036"],"abstract_inverted_index":{"Pajak":[0],"menjadi":[1],"sumber":[2],"pendapatan":[3,11,35],"negara":[4],"yang":[5,17,48,80,91,107],"terbesar":[6],"yaitu":[7],"82,88%":[8],"dari":[9,27,52],"total":[10],"negara,":[12],"sehingga":[13,31],"pajak":[14,28,36,69],"memiliki":[15,46],"peran":[16],"sangat":[18],"penting":[19],"dalam":[20,93],"pembangunan":[21],"negara.":[22,37],"Terdapat":[23],"fenomena":[24],"perusahaan":[25,42,71,85,104,126],"menghindar":[26],"(tax":[29],"avoidance)":[30],"dapat":[32],"mengurangi":[33],"tingkat":[34],"Berdasarkan":[38],"data":[39],"tax":[40,82,131,141],"ratio":[41],"sektor":[43,72,86,105],"pertambangan":[44,87,106],"2016-2020":[45],"nilai":[47],"rendah":[49],"dan":[50,124],"menurun":[51],"waktu":[53,55],"ke":[54],"jika":[56],"dibandingkan":[57],"secara":[58],"nasional,":[59],"hal":[60],"ini":[61,75,95],"sejalan":[62],"dengan":[63],"penemuan":[64],"beberapa":[65],"kasus":[66,67],"penghindaran":[68],"pada":[70,84],"pertambangan.":[73],"Penelitian":[74],"bertujuan":[76],"untuk":[77],"menganalisa":[78],"faktor":[79],"mendeterminasi":[81],"avoidance":[83,132,142],"di":[88,109],"Indonesia.":[89],"Metode":[90],"digunakan":[92],"penelitian":[94,118],"adalah":[96],"deskriptif":[97],"kuantitatif,":[98],"menggunakan":[99],"purposive":[100],"sampling":[101],"didapatkan":[102],"26":[103],"terdafta":[108],"Bursa":[110],"Efek":[111],"Indonesia":[112],"tahu":[113],"2016":[114],"sampai":[115],"2020.":[116],"Hasil":[117],"menunjukkan":[119],"return":[120],"on":[121],"asset":[122],"(ROA)":[123],"ukuran":[125],"berpengaruh":[127,137],"signifikan":[128,138],"terhadap":[129,139],"tindakan":[130,140],"perusahaan,":[133],"sedangkan":[134],"leverage":[135],"tidak":[136],"perusahaan.":[143]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-01-04T00:00:00"}