{"id":"https://openalex.org/W4392006096","doi":"https://doi.org/10.31851/jmwe.v20i4.14647","title":"Pengaruh Inventory Intensity dan Capital Intensity Terhadap Agresivitas Pajak Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia","display_name":"Pengaruh Inventory Intensity dan Capital Intensity Terhadap Agresivitas Pajak Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia","publication_year":2024,"publication_date":"2024-01-31","ids":{"openalex":"https://openalex.org/W4392006096","doi":"https://doi.org/10.31851/jmwe.v20i4.14647"},"language":"id","primary_location":{"id":"doi:10.31851/jmwe.v20i4.14647","doi":"https://doi.org/10.31851/jmwe.v20i4.14647","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v20i4.14647","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/14647/8037","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"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 Media Wahana Ekonomika","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.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/14647/8037","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113124125","display_name":"Randa Natalie Simanjuntak","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387155291","display_name":"Universitas PGRI Palembang","ror":"https://ror.org/02ytfpp52","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387155291"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Randa Natalie Simanjuntak","raw_affiliation_strings":["Fakultas Ekonomi Universitas PGRI Palembang,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Universitas PGRI Palembang,","institution_ids":["https://openalex.org/I4387155291"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015665591","display_name":"Edduar Hendri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387155291","display_name":"Universitas PGRI Palembang","ror":"https://ror.org/02ytfpp52","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387155291"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Edduar Hendri","raw_affiliation_strings":["Department of Management, Faculty of Economics, Universitas PGRI Palembang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Faculty of Economics, Universitas PGRI Palembang, Indonesia","institution_ids":["https://openalex.org/I4387155291"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019417179","display_name":"Reva Maria Valianti","orcid":"https://orcid.org/0009-0000-0897-2961","observed_orcids":["https://orcid.org/0009-0000-0897-2961"]},"institutions":[{"id":"https://openalex.org/I4387155291","display_name":"Universitas PGRI Palembang","ror":"https://ror.org/02ytfpp52","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387155291"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Reva Maria Valianti","raw_affiliation_strings":["Fakultas Ekonomi Universitas PGRI Palembang,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Universitas PGRI Palembang,","institution_ids":["https://openalex.org/I4387155291"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4387155291"],"apc_list":null,"apc_paid":null,"fwci":1.4527,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.80414906,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"20","issue":"4","first_page":"785","last_page":"797"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9595000147819519,"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":0.9595000147819519,"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/T12544","display_name":"Working Capital and Financial Performance","score":0.0066999997943639755,"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/T10019","display_name":"Corporate Finance and Governance","score":0.004399999976158142,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"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":0.8379999995231628},{"id":"https://openalex.org/keywords/inventory-intensity","display_name":"inventory intensity","score":0.9959999918937683},{"id":"https://openalex.org/keywords/capital-intensity","display_name":"capital intensity","score":0.9940000176429749},{"id":"https://openalex.org/keywords/consumer-goods-companies","display_name":"consumer goods companies","score":0.9490000009536743},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7400000095367432},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.3179999887943268}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5600787401199341},{"id":"https://openalex.org/C93038891","wikidata":"https://www.wikidata.org/wiki/Q1061524","display_name":"Intensity (physics)","level":2,"score":0.48090076446533203},{"id":"https://openalex.org/C143369678","wikidata":"https://www.wikidata.org/wiki/Q467212","display_name":"Capital intensity","level":3,"score":0.46138837933540344},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.38928690552711487},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24321332573890686},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.09920772910118103},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.062046825885772705},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.043619632720947266},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31851/jmwe.v20i4.14647","doi":"https://doi.org/10.31851/jmwe.v20i4.14647","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v20i4.14647","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/14647/8037","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"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 Media Wahana Ekonomika","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31851/jmwe.v20i4.14647","doi":"https://doi.org/10.31851/jmwe.v20i4.14647","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v20i4.14647","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/14647/8037","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"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 Media Wahana Ekonomika","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/W4392006096.pdf","grobid_xml":"https://content.openalex.org/works/W4392006096.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W2604233635","https://openalex.org/W3041457828","https://openalex.org/W3152275194","https://openalex.org/W3205843925"],"related_works":["https://openalex.org/W7208711727","https://openalex.org/W7117760311","https://openalex.org/W7220039024","https://openalex.org/W7218539120","https://openalex.org/W4385235802","https://openalex.org/W7128963324","https://openalex.org/W4396767995","https://openalex.org/W7221238768","https://openalex.org/W4406936375","https://openalex.org/W3134740498"],"abstract_inverted_index":{"ABSTRAK":[0],"Penelitian":[1,91],"ini":[2,68,92,118],"dapat":[3,119,162],"memiliki":[4,93,102,126,138,152],"alasan":[5],"untuk":[6,12,24,73,125,128,137,140,154],"memutuskan":[7],"dampak":[8],"dari":[9,61],"setiap":[10,177],"variabel,":[11],"menjadi":[13],"Intensitas":[14,17],"Persediaan":[15],"dan":[16,23,58,99,105,135,151],"Modal":[18],"tertentu":[19],"terhadap":[20],"kekuatan":[21,30,97,100,107,115],"muatan":[22],"menentukan":[25],"faktor":[26,96,112,142],"bebas":[27,113],"sekaligus":[28],"pada":[29,52],"muatan.":[31,108,116],"jenis":[32],"pemeriksaannya":[33],"adalah":[34],"eksplorasi":[35,76],"kuantitatif":[36],"dengan":[37,158],"informasi":[38,89],"tambahan":[39],"berupa":[40],"Laporan":[41],"Tahunan.":[42],"Organisasi":[43],"Pembeli":[44],"Barang":[45],"yang":[46,64,81,83,143,180],"tercatat":[47],"di":[48,131],"Bursa":[49],"Efek":[50],"Indonesia":[51,248],"tahun":[53],"2016-2020.":[54,252],"Ada":[55],"33":[56,255],"populasi":[57],"satu":[59],"contoh":[60],"10":[62,259],"organisasi":[63,148],"digunakan":[65,77],"dalam":[66,78,87,165,176],"penelitian":[67,123],"menggunakan":[69],"purposive":[70,266],"testing.":[71],"Selanjutnya,":[72,168],"menguji":[74],"spekulasi":[75],"pemeriksaan":[79],"kekambuhan":[80],"berbeda":[82],"melibatkan":[84],"SPPS":[85],"25":[86,286],"menangani":[88],"tersebut.":[90],"hasil":[94],"bahwa":[95],"saham":[98],"modal":[101],"hubungan":[103],"positif":[104],"mempengaruhi":[106,114],"Selain":[109,145],"itu,":[110,146],"semua":[111],"Eksplorasi":[117],"memberikan":[120],"ide":[121],"kepada":[122],"sebelumnya":[124],"pilihan":[127,130,139],"menumbuhkan":[129],"daerah,":[132],"memperluas":[133],"persepsi,":[134],"ditentukan":[136],"membuat":[141],"berbeda.":[144],"agar":[147,160],"tetap":[149],"hebat":[150],"opsi":[153],"menarik":[155],"pendukung":[156],"keuangan":[157],"tujuan":[159],"mereka":[161],"lebih":[163,174],"cerdas":[164,175],"mencari":[166],"organisasi.":[167],"bagi":[169],"badan":[170],"publik":[171],"dipercaya":[172],"akan":[173],"batasan":[178],"pedoman":[179],"diterapkan.":[181],"Kata":[182],"kunci":[183],":":[184],"Inventory":[185,413],"Intensity,":[186,188,414,416],"Capital":[187,415],"Agresivitas":[189],"pajak.":[190],"ABSTRACT":[191],"This":[192,291],"study":[193,263,292],"can":[194,327,361,387,406],"have":[195,304,320],"a":[196,305],"goal":[197],"to":[198,215,218,270,330,333,336,350,353,364,368,383,390],"determine":[199],"the":[200,237,247,265,272,275,289,294,312,340,343,369,373,377,380,395,399],"effect":[201],"of":[202,228,239,274,296,345],"each":[203,410],"variable":[204],"is":[205,348,402],"inventory":[206,298],"intensity":[207,210,299,302],"and":[208,214,257,300,347,376,386],"capital":[209,301],"on":[211,224,246,323],"tax":[212,225,313,324,374,417],"aggressiveness":[213,375],"be":[216,334,351,362,391,407],"able":[217,335,352],"find":[219],"out":[220],"independent":[221,318],"variables":[222,303,319],"simultaneously":[223],"aggressiveness.":[226,314,325],"Types":[227],"research":[229,232,276,332],"are":[230,254],"quantitative":[231],"with":[233],"secondary":[234],"data":[235],"in":[236,251,261,278,287,339,394,398,409],"form":[238],"Annual":[240],"Report.":[241],"Consumer":[242],"Goods":[243],"companies":[244,359],"listed":[245],"Stock":[249],"Exchange":[250],"There":[253],"populations":[256],"samples":[258],"used":[260,277],"this":[262],"using":[264,283],"sampling":[267],"method.":[268],"And":[269,357,397],"test":[271],"hypothesis":[273],"multiple":[279],"linear":[280],"regression":[281],"analysis":[282],"SPSS":[284],"version":[285],"managing":[288],"data.":[290],"has":[293],"result":[295],"that":[297,308,371,404],"positive":[306],"relationship":[307],"does":[309],"not":[310],"affect":[311],"In":[315],"addition,":[316],"all":[317],"simultaneous":[321],"influence":[322,372],"Research":[326],"provide":[328],"advice":[329],"previous":[331],"expand":[337],"selection":[338],"sector,":[341],"extend":[342],"year":[344],"observation,":[346],"advised":[349],"create":[354],"other":[355],"variables.":[356],"for":[358],"it":[360,401,405],"recommended":[363],"pay":[365],"more":[366,392],"attention":[367],"factors":[370],"company":[378],"gets":[379],"company's":[381],"image":[382],"remain":[384],"good":[385],"attract":[388],"investors":[389],"wise":[393],"company.":[396],"government":[400],"expected":[403],"wiser":[408],"stipulation.":[411],"Keywords:":[412],"aggressivenes":[418]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2024-02-22T00:00:00"}