{"id":"https://openalex.org/W4390746046","doi":"https://doi.org/10.37481/sjr.v7i1.784","title":"PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG","display_name":"PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4390746046","doi":"https://doi.org/10.37481/sjr.v7i1.784"},"language":"en","primary_location":{"id":"doi:10.37481/sjr.v7i1.784","doi":"https://doi.org/10.37481/sjr.v7i1.784","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37481/sjr.v7i1.784","pdf_url":"https://ojspustek.org/index.php/SJR/article/download/784/551","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":"https://ojspustek.org/index.php/SJR/article/download/784/551","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068487064","display_name":"Andri Sjahputra","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":"Andri Sjahputra","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5009395062","display_name":"Hamida Hunein","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":"Hamida Hunein","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210157166"],"apc_list":null,"apc_paid":null,"fwci":4.9831,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.95317378,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"7","issue":"1","first_page":"69","last_page":"79"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8471999764442444,"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":0.8471999764442444,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.05999999865889549,"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":0.05810000002384186,"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/net-sales","display_name":"net sales","score":0.9010000228881836},{"id":"https://openalex.org/keywords/operating-costs","display_name":"operating costs","score":1.0},{"id":"https://openalex.org/keywords/food-and-beverage-companies","display_name":"food and beverage companies","score":0.7269999980926514},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8820000290870667},{"id":"https://openalex.org/keywords/tax-liability","display_name":"tax liability","score":0.6010000109672546}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7631324529647827},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5657439827919006},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5648789405822754},{"id":"https://openalex.org/C170974965","wikidata":"https://www.wikidata.org/wiki/Q720862","display_name":"Earnings before interest and taxes","level":2,"score":0.5417178273200989},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4951261579990387},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.48570379614830017},{"id":"https://openalex.org/C138262166","wikidata":"https://www.wikidata.org/wiki/Q570938","display_name":"Net income","level":2,"score":0.4621070325374603},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.46152251958847046},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.4292644262313843},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.41169628500938416},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3838713467121124},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.31714388728141785},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.30722808837890625},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24574926495552063},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.22799313068389893},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"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},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37481/sjr.v7i1.784","doi":"https://doi.org/10.37481/sjr.v7i1.784","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37481/sjr.v7i1.784","pdf_url":"https://ojspustek.org/index.php/SJR/article/download/784/551","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.v7i1.784","doi":"https://doi.org/10.37481/sjr.v7i1.784","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37481/sjr.v7i1.784","pdf_url":"https://ojspustek.org/index.php/SJR/article/download/784/551","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":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4390746046.pdf","grobid_xml":"https://content.openalex.org/works/W4390746046.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W2407706258","https://openalex.org/W2735541270","https://openalex.org/W2936506251","https://openalex.org/W3080534910","https://openalex.org/W3140796190","https://openalex.org/W3204003381","https://openalex.org/W3204480795","https://openalex.org/W4241578340","https://openalex.org/W4244168459","https://openalex.org/W4312843077","https://openalex.org/W6783155537"],"related_works":["https://openalex.org/W4313433006","https://openalex.org/W7218118209","https://openalex.org/W6928591025","https://openalex.org/W7210280407","https://openalex.org/W2935406906","https://openalex.org/W4312297711","https://openalex.org/W7220135278","https://openalex.org/W2508410001","https://openalex.org/W7215741328","https://openalex.org/W4307193928"],"abstract_inverted_index":{"This":[0,41],"research":[1,42,63,114,123],"aims":[2],"to":[3],"prove":[4],"empirically":[5],"the":[6,24,33,53,78,91,104,194,212,223],"effect":[7],"of":[8,71,80,110,125,159,188,193,197,211],"net":[9,27,152,198,216],"sales":[10,28,199,217],"and":[11,29,47,86,156,162,186,200,218],"operating":[12,30,154,201,219],"expenses":[13,31,155,202,220],"on":[14,52,90],"Outstanding":[15,224],"Corporate":[16,38,225],"Income":[17,39,157],"Tax.":[18,40],"The":[19,62,69,108,191,209],"independent":[20],"variables":[21,35],"used":[22,65,73,112],"in":[23,45,58,77,96],"study":[25],"were":[26,36,135],"while":[32],"dependent":[34],"owed":[37,160],"was":[43],"conducted":[44],"food":[46,85],"beverage":[48,87],"sector":[49],"companies":[50,88,111,120],"listed":[51,89],"Indonesia":[54,92],"Stock":[55,93],"Exchange":[56,94],"(IDX)":[57,95],"2016":[59,97],"-":[60,98],"2020.":[61,99],"method":[64],"is":[66,74],"descriptive":[67],"quantitative.":[68],"type":[70],"data":[72,76,138,149,166,170,176],"secondary":[75],"form":[79],"financial":[81],"statements":[82],"published":[83],"by":[84,139,146],"Samples":[100],"are":[101],"collected":[102],"using":[103,140],"purposive":[105],"sampling":[106],"method.":[107],"number":[109],"as":[113,116,118,130,132],"samples":[115,134],"many":[117,131],"9":[119],"with":[121],"a":[122],"period":[124],"5":[126],"(five)years,":[127],"so":[128],"that":[129],"45":[133],"obtained.":[136],"Processing":[137],"Eviews":[141],"version":[142],"10":[143],"for":[144],"windows":[145],"collecting":[147],"related":[148],"then":[150],"calculating":[151],"sales,":[153],"Tax":[158],"Entities":[161],"analyzing":[163],"descriptivek":[164],"statisti,panel":[165],"model":[167],"test,":[168,179,182,185],"panel":[169],"regression":[171,177],"model,":[172],"classical":[173],"assumption":[174],"test,panel":[175],"analysis":[178],"T":[180,213],"statistical":[181],"F":[183,195],"statistics":[184],"coefficient":[187],"determination":[189],"(R2).":[190],"results":[192,210],"test":[196,214],"simultaneously":[203],"affect":[204,222],"pajak":[205],"penghasilan":[206],"badan":[207],"terutang.":[208],"variable":[215],"partially":[221],"IncomeTax.":[226]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-01-13T00:00:00"}
