{"id":"https://openalex.org/W4403540586","doi":"https://doi.org/10.52300/jemba.v4i2.15096","title":"Industrial, managemental, and company-size determinants of tax avoidance in the coal mining sector","display_name":"Industrial, managemental, and company-size determinants of tax avoidance in the coal mining sector","publication_year":2024,"publication_date":"2024-09-30","ids":{"openalex":"https://openalex.org/W4403540586","doi":"https://doi.org/10.52300/jemba.v4i2.15096"},"language":"en","primary_location":{"id":"doi:10.52300/jemba.v4i2.15096","doi":"https://doi.org/10.52300/jemba.v4i2.15096","is_oa":true,"landing_page_url":"https://doi.org/10.52300/jemba.v4i2.15096","pdf_url":null,"source":{"id":"https://openalex.org/S4210216767","display_name":"JEMBA Jurnal Ekonomi Pembangunan Manajemen dan bisnis Akuntansi","issn_l":"2809-7408","issn":["2809-7408"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661703","host_organization_name":"University of Palangka Raya","host_organization_lineage":["https://openalex.org/P4404661703"],"host_organization_lineage_names":["University of Palangka Raya"],"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":"JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.52300/jemba.v4i2.15096","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114322635","display_name":"Egi Saputra Febiansyah","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":"Egi Saputra Febiansyah","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/A5022342826","display_name":"Hari Stiawan","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":"Hari Stiawan","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":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.2542363,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"2","first_page":"138","last_page":"145"},"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"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"}},{"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9390000104904175},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.8450000286102295},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9089999794960022},{"id":"https://openalex.org/keywords/coal-mining-companies","display_name":"coal mining companies","score":0.9020000100135803},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.777999997138977},{"id":"https://openalex.org/keywords/mining-industry","display_name":"mining industry","score":0.3709999918937683}],"concepts":[{"id":"https://openalex.org/C518851703","wikidata":"https://www.wikidata.org/wiki/Q24489","display_name":"Coal","level":2,"score":0.5651853084564209},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5044268369674683},{"id":"https://openalex.org/C108615695","wikidata":"https://www.wikidata.org/wiki/Q12880211","display_name":"Coal mining","level":3,"score":0.4896143078804016},{"id":"https://openalex.org/C548081761","wikidata":"https://www.wikidata.org/wiki/Q180388","display_name":"Waste management","level":1,"score":0.162608802318573},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1492859423160553}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52300/jemba.v4i2.15096","doi":"https://doi.org/10.52300/jemba.v4i2.15096","is_oa":true,"landing_page_url":"https://doi.org/10.52300/jemba.v4i2.15096","pdf_url":null,"source":{"id":"https://openalex.org/S4210216767","display_name":"JEMBA Jurnal Ekonomi Pembangunan Manajemen dan bisnis Akuntansi","issn_l":"2809-7408","issn":["2809-7408"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661703","host_organization_name":"University of Palangka Raya","host_organization_lineage":["https://openalex.org/P4404661703"],"host_organization_lineage_names":["University of Palangka Raya"],"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":"JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52300/jemba.v4i2.15096","doi":"https://doi.org/10.52300/jemba.v4i2.15096","is_oa":true,"landing_page_url":"https://doi.org/10.52300/jemba.v4i2.15096","pdf_url":null,"source":{"id":"https://openalex.org/S4210216767","display_name":"JEMBA Jurnal Ekonomi Pembangunan Manajemen dan bisnis Akuntansi","issn_l":"2809-7408","issn":["2809-7408"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661703","host_organization_name":"University of Palangka Raya","host_organization_lineage":["https://openalex.org/P4404661703"],"host_organization_lineage_names":["University of Palangka Raya"],"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":"JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.666700005531311,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W3191763517","https://openalex.org/W2536695084","https://openalex.org/W2381456208","https://openalex.org/W2363693341","https://openalex.org/W2377388210","https://openalex.org/W2382773478","https://openalex.org/W2360786630","https://openalex.org/W2361854395","https://openalex.org/W4214808470"],"abstract_inverted_index":{"This":[0,37],"study":[1,38],"aims":[2],"to":[3],"determine":[4],"whether":[5],"there":[6],"is":[7,46,75],"an":[8,103],"influence":[9,104],"of":[10,54,85,93,115],"institutional":[11,94,116],"ownership,":[12,95,98],"independent":[13,96,119],"managerial":[14,97,120],"ownership":[15,117,121],"and":[16,99,118],"company":[17,100,132],"size":[18,101,133],"on":[19,28,105,128],"tax":[20,106,129,135],"avoidance":[21,107,136],"in":[22],"coal":[23],"sub-sector":[24],"mining":[25],"companies":[26,56],"listed":[27],"the":[29,34,67,86,91,113],"Indonesia":[30],"Stock":[31],"Exchange":[32],"for":[33],"period":[35],"2017-2022.":[36],"uses":[39],"quantitative":[40],"descriptives.":[41],"The":[42,72,83],"sampling":[43,48],"technique":[44],"used":[45,74],"purposive":[47],"with":[49],"a":[50,125],"total":[51],"sample":[52],"obtained":[53,65],"8":[55],"within":[57],"6":[58],"years":[59],"so":[60],"that":[61,90,112],"48":[62],"samples":[63],"were":[64,70],"after":[66],"criteria":[68],"data":[69,77],"taken.":[71],"analysis":[73,78,87],"panel":[76],"using":[79],"Eviews":[80],"9":[81],"software.":[82],"results":[84],"test":[88],"state":[89],"variables":[92,114],"have":[102,124],"simultaneously.":[108],"Partial":[109],"testing":[110],"states":[111],"do":[122],"not":[123],"positive":[126],"effect":[127],"avoidance,":[130],"while":[131],"affects":[134]},"counts_by_year":[],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2025-10-10T00:00:00"}