{"id":"https://openalex.org/W4312649698","doi":"https://doi.org/10.25105/pakar.v0i0.6891","title":"PENGARUH THIN CAPITALIZATION DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI","display_name":"PENGARUH THIN CAPITALIZATION DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI","publication_year":2020,"publication_date":"2020-04-14","ids":{"openalex":"https://openalex.org/W4312649698","doi":"https://doi.org/10.25105/pakar.v0i0.6891"},"language":"id","primary_location":{"id":"doi:10.25105/pakar.v0i0.6891","doi":"https://doi.org/10.25105/pakar.v0i0.6891","is_oa":true,"landing_page_url":"https://doi.org/10.25105/pakar.v0i0.6891","pdf_url":"https://e-journal.trisakti.ac.id/index.php/pakar/article/download/6891/5214","source":{"id":"https://openalex.org/S4387285345","display_name":"Prosiding Seminar Nasional Pakar","issn_l":"2615-2584","issn":["2615-2584","2615-3343"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prosiding Seminar Nasional Pakar","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://e-journal.trisakti.ac.id/index.php/pakar/article/download/6891/5214","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053932395","display_name":"Vinka Jumailah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Vinka Jumailah","raw_affiliation_strings":["Jurusan Magister Akuntansi Universitas Trisakti","tahun, Laos 35 kali, Vietnam 10 kali, Filipina 14 kali, Thailand 21 kali, Myanmar 31 kali, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurusan Magister Akuntansi Universitas Trisakti","institution_ids":["https://openalex.org/I147337026"]},{"raw_affiliation_string":"tahun, Laos 35 kali, Vietnam 10 kali, Filipina 14 kali, Thailand 21 kali, Myanmar 31 kali, Malaysia","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060530906","display_name":"Susi Dwi Mulyani","orcid":"https://orcid.org/0000-0002-3952-0105","observed_orcids":["https://orcid.org/0000-0002-3952-0105"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Susi Dwi Mulyani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5053932395"],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":4.8485,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.94990305,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9951000213623047,"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":0.9951000213623047,"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":0.0010999999940395355,"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":0.000699999975040555,"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/thin-capitalization","display_name":"thin capitalization","score":0.9990000128746033},{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9710000157356262},{"id":"https://openalex.org/keywords/consumer-goods-companies","display_name":"consumer goods companies","score":0.9890000224113464},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9860000014305115}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7167991399765015},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7018094658851624},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.44190043210983276},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.1252916157245636},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.07076740264892578}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25105/pakar.v0i0.6891","doi":"https://doi.org/10.25105/pakar.v0i0.6891","is_oa":true,"landing_page_url":"https://doi.org/10.25105/pakar.v0i0.6891","pdf_url":"https://e-journal.trisakti.ac.id/index.php/pakar/article/download/6891/5214","source":{"id":"https://openalex.org/S4387285345","display_name":"Prosiding Seminar Nasional Pakar","issn_l":"2615-2584","issn":["2615-2584","2615-3343"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prosiding Seminar Nasional Pakar","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25105/pakar.v0i0.6891","doi":"https://doi.org/10.25105/pakar.v0i0.6891","is_oa":true,"landing_page_url":"https://doi.org/10.25105/pakar.v0i0.6891","pdf_url":"https://e-journal.trisakti.ac.id/index.php/pakar/article/download/6891/5214","source":{"id":"https://openalex.org/S4387285345","display_name":"Prosiding Seminar Nasional Pakar","issn_l":"2615-2584","issn":["2615-2584","2615-3343"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prosiding Seminar Nasional Pakar","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/W4312649698.pdf","grobid_xml":"https://content.openalex.org/works/W4312649698.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W2008891572","https://openalex.org/W2968005364","https://openalex.org/W2974933025","https://openalex.org/W2993052748"],"related_works":["https://openalex.org/W4409392375","https://openalex.org/W4375792233","https://openalex.org/W4401402737","https://openalex.org/W7124429415","https://openalex.org/W3206897912","https://openalex.org/W3207174566","https://openalex.org/W4401931912","https://openalex.org/W4383849725","https://openalex.org/W4411326783","https://openalex.org/W4411158864"],"abstract_inverted_index":{"Tujuan":[0],"dari":[1],"penelitian":[2,26,52,62],"ini":[3,27,53],"adalah":[4,28,54],"menguji":[5],"hubungan":[6],"antara":[7],"thin":[8,65,83],"capitalization":[9,66,84],"dan":[10,88],"konservatisme":[11,72,95],"akuntansi":[12,96],"terhadap":[13,69,75,85,97],"tax":[14,70,76,86,98],"avoidance":[15],"dengan":[16,44,55],"kepemilikan":[17,78,89],"institusional":[18,79,90],"sebagai":[19],"variable":[20],"pemoderasi.":[21],"Populasi":[22],"yang":[23,32],"digunakan":[24],"dalam":[25,51],"perusahaan":[29],"consumer":[30],"goods":[31],"terdaftar":[33],"di":[34],"Bursa":[35],"Efek":[36],"Indonesia":[37],"pada":[38],"tahun":[39],"2014-2018.":[40],"Pengambilan":[41],"sampel":[42],"dilakukan":[43],"metode":[45],"purposive":[46],"sampling.":[47],"Teknik":[48],"pengujian":[49],"data":[50],"menggunakan":[56],"analisis":[57],"regresi":[58],"linear":[59],"berganda.":[60],"Hasil":[61],"membuktikan":[63],"bahwa":[64],"berpengaruh":[67,74],"positif":[68],"avoidance,":[71,77,87],"tidak":[73,91],"dapat":[80,92],"memperlemah":[81],"pengaruh":[82,94],"memoderasi":[93],"avoidance.":[99]},"counts_by_year":[{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2023-01-05T00:00:00"}
