{"id":"https://openalex.org/W4389031823","doi":"https://doi.org/10.58784/rapi.55","title":"Pengaruh leverage, likuiditas, dan profitabilitas terhadap agresivitas pajak (Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022)","display_name":"Pengaruh leverage, likuiditas, dan profitabilitas terhadap agresivitas pajak (Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022)","publication_year":2023,"publication_date":"2023-11-26","ids":{"openalex":"https://openalex.org/W4389031823","doi":"https://doi.org/10.58784/rapi.55"},"language":"en","primary_location":{"id":"doi:10.58784/rapi.55","doi":"https://doi.org/10.58784/rapi.55","is_oa":true,"landing_page_url":"https://doi.org/10.58784/rapi.55","pdf_url":"https://jurnal.ywnr.org/index.php/rapi/article/download/55/52","source":{"id":"https://openalex.org/S4387291166","display_name":"Riset Akuntansi dan Portofolio Investasi","issn_l":"2988-2168","issn":["2988-2168","2988-2176"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Riset Akuntansi dan Portofolio Investasi","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://jurnal.ywnr.org/index.php/rapi/article/download/55/52","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093343139","display_name":"Grace Ezra Aulia Deborah Simanungkalit","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Grace Ezra Aulia Deborah Simanungkalit","raw_affiliation_strings":["Universitas Sam Ratulangi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sam Ratulangi","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021413341","display_name":"Novi Swandari Budiarso","orcid":"https://orcid.org/0000-0002-5832-0117","observed_orcids":["https://orcid.org/0000-0002-5832-0117"]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Novi Swandari Budiarso","raw_affiliation_strings":["Universitas Sam Ratulangi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sam Ratulangi","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5002579980","display_name":"Claudia W. M. Korompis","orcid":"https://orcid.org/0000-0002-2751-9334","observed_orcids":["https://orcid.org/0000-0002-2751-9334"]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Claudia Korompis","raw_affiliation_strings":["Universitas Sam Ratulangi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sam Ratulangi","institution_ids":["https://openalex.org/I55214057"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I55214057"],"apc_list":null,"apc_paid":null,"fwci":4.332,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.94391314,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"1","issue":"2","first_page":"64","last_page":"76"},"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/T13042","display_name":"Economic and Fiscal 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-aggressiveness","display_name":"tax aggressiveness","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.7599999904632568},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9860000014305115},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":1.0},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.8080000281333923},{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.9300000071525574},{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":0.9980000257492065},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":1.0},{"id":"https://openalex.org/keywords/consumer-goods-industry","display_name":"consumer goods industry","score":0.9449999928474426},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.8600000143051147}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7446173429489136},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6500594615936279},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6465105414390564},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.6261118650436401},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.590279221534729},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5697376132011414},{"id":"https://openalex.org/C52272595","wikidata":"https://www.wikidata.org/wiki/Q2210989","display_name":"Current ratio","level":3,"score":0.5570552349090576},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4846825897693634},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.41143715381622314},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3495340347290039},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.32444292306900024},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2504192590713501},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.1689845621585846},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09043443202972412},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0868181586265564},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"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:10.58784/rapi.55","doi":"https://doi.org/10.58784/rapi.55","is_oa":true,"landing_page_url":"https://doi.org/10.58784/rapi.55","pdf_url":"https://jurnal.ywnr.org/index.php/rapi/article/download/55/52","source":{"id":"https://openalex.org/S4387291166","display_name":"Riset Akuntansi dan Portofolio Investasi","issn_l":"2988-2168","issn":["2988-2168","2988-2176"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Riset Akuntansi dan Portofolio Investasi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.58784/rapi.55","doi":"https://doi.org/10.58784/rapi.55","is_oa":true,"landing_page_url":"https://doi.org/10.58784/rapi.55","pdf_url":"https://jurnal.ywnr.org/index.php/rapi/article/download/55/52","source":{"id":"https://openalex.org/S4387291166","display_name":"Riset Akuntansi dan Portofolio Investasi","issn_l":"2988-2168","issn":["2988-2168","2988-2176"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Riset Akuntansi dan Portofolio Investasi","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/W4389031823.pdf","grobid_xml":"https://content.openalex.org/works/W4389031823.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W2566064048","https://openalex.org/W2752617332","https://openalex.org/W2788367442","https://openalex.org/W2986298549","https://openalex.org/W3042711423","https://openalex.org/W3118588818","https://openalex.org/W3146874636","https://openalex.org/W3160328270","https://openalex.org/W3183857029","https://openalex.org/W3203992795","https://openalex.org/W3206669079","https://openalex.org/W3216457386","https://openalex.org/W4286254494","https://openalex.org/W7215076616"],"related_works":["https://openalex.org/W3133245540","https://openalex.org/W3130524487","https://openalex.org/W2900650737","https://openalex.org/W7216678294","https://openalex.org/W3194768495","https://openalex.org/W7219240040","https://openalex.org/W2990873900","https://openalex.org/W3044940605","https://openalex.org/W4401652202","https://openalex.org/W7204760899"],"abstract_inverted_index":{"Companies":[0,67],"often":[1],"view":[2],"tax":[3,21,27,34,109,116,169],"as":[4],"a":[5,127],"burden":[6,22],"that":[7,31,159],"reduces":[8],"net":[9],"profit,":[10],"resulting":[11],"in":[12,62,74],"them":[13],"tending":[14],"to":[15,18,49,84],"take":[16],"action":[17],"minimize":[19],"the":[20,51,70,82,93,102,114],"or":[23],"what":[24],"is":[25,48,79,90,99,111,123],"called":[26],"aggressiveness.":[28,170],"Several":[29],"factors":[30],"can":[32],"influence":[33,52,167],"aggressiveness":[35,110],"are":[36],"leverage":[37,160],".":[38,118],"liquidity":[39,89,162],",":[40,55,88,97,107,161],"and":[41,57,108,140,154,163],"profitability.":[42],"The":[43],"aim":[44],"of":[45,53,121,134],"this":[46],"research":[47,122,125,156],"determine":[50],"Leverage":[54,78],"Liquidity":[56],"Profitability":[58],"on":[59,69,104],"Tax":[60],"Aggressiveness":[61],"Consumer":[63],"Goods":[64],"Industry":[65],"Sector":[66],"Listed":[68],"Indonesia":[71],"Stock":[72],"Exchange":[73],"2019":[75],"-":[76],"2022.":[77],"measured":[80,91,100,112],"using":[81,92,101,113,141],"debt":[83],"assets":[85,105],"ratio":[86,95],"calculation":[87,96,106],"current":[94],"profitability":[98,164],"return":[103],"effective":[115],"rate":[117],"This":[119],"type":[120],"quantitative":[124],"with":[126,146],"sampling":[128,132],"technique,":[129],"namely":[130],"purposive":[131],"consisting":[133],"30":[135],"samples":[136],"from":[137],"51":[138],"populations":[139],"multiple":[142],"linear":[143],"regression":[144],"analysis":[145],"data":[147],"processing":[148],"via":[149],"IBM":[150],"SPSS":[151],"26.":[152],"Partial":[153],"simultaneous":[155],"results":[157],"show":[158],"have":[165],"an":[166],"against":[168]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-11-27T00:00:00"}
