{"id":"https://openalex.org/W4408316807","doi":"https://doi.org/10.21043/jebisku.v2i2.2734","title":"Tax Aggressiveness: Tinjauan Leverage, Financial Distress, Capital Intensity Ratio, dan ICSR dengan Pemoderasi Ukuran Perusahaan","display_name":"Tax Aggressiveness: Tinjauan Leverage, Financial Distress, Capital Intensity Ratio, dan ICSR dengan Pemoderasi Ukuran Perusahaan","publication_year":2024,"publication_date":"2024-06-25","ids":{"openalex":"https://openalex.org/W4408316807","doi":"https://doi.org/10.21043/jebisku.v2i2.2734"},"language":"id","primary_location":{"id":"doi:10.21043/jebisku.v2i2.2734","doi":"https://doi.org/10.21043/jebisku.v2i2.2734","is_oa":false,"landing_page_url":"https://doi.org/10.21043/jebisku.v2i2.2734","pdf_url":null,"source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JEBISKU: Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://jim.uinsuku.ac.id/index.php/JEBISKU/article/download/2734/194","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108674418","display_name":"Riska Sri Rahmawati","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Riska Rahmawati","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5080967875","display_name":"Ita Rakhmawati","orcid":"https://orcid.org/0009-0009-4587-4020","observed_orcids":["https://orcid.org/0009-0009-4587-4020"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ita Rakhmawati","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.4983,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.6999325,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"2","issue":"2","first_page":"245","last_page":"245"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9970999956130981,"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":0.9970999956130981,"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":0.00039999998989515007,"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":0.0003000000142492354,"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":1.0},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.8679999709129333},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":0.9990000128746033},{"id":"https://openalex.org/keywords/capital-intensity","display_name":"capital intensity","score":0.9990000128746033},{"id":"https://openalex.org/keywords/islamic-corporate-social-responsibility","display_name":"Islamic corporate social responsibility","score":0.9079999923706055},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7039999961853027},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9490000009536743},{"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":0.9629999995231628}],"concepts":[{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6744509935379028},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.648874044418335},{"id":"https://openalex.org/C2984760201","wikidata":"https://www.wikidata.org/wiki/Q1785212","display_name":"Financial distress","level":2,"score":0.5795493721961975},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.34302574396133423},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.3047870099544525},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11632931232452393},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.048806577920913696}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21043/jebisku.v2i2.2734","doi":"https://doi.org/10.21043/jebisku.v2i2.2734","is_oa":false,"landing_page_url":"https://doi.org/10.21043/jebisku.v2i2.2734","pdf_url":null,"source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JEBISKU: Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","raw_type":"journal-article"},{"id":"pmh:oai:ojs.172.25.6.223:article/2734","doi":null,"is_oa":true,"landing_page_url":"https://jim.uinsuku.ac.id/index.php/JEBISKU/article/view/2734","pdf_url":"https://jim.uinsuku.ac.id/index.php/JEBISKU/article/download/2734/194","source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"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":"10.21043/jebisku.v2i2","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs.172.25.6.223:article/2734","doi":null,"is_oa":true,"landing_page_url":"https://jim.uinsuku.ac.id/index.php/JEBISKU/article/view/2734","pdf_url":"https://jim.uinsuku.ac.id/index.php/JEBISKU/article/download/2734/194","source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"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":"10.21043/jebisku.v2i2","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4408316807.pdf","grobid_xml":"https://content.openalex.org/works/W4408316807.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W1499825414","https://openalex.org/W1969900674","https://openalex.org/W2977299604","https://openalex.org/W2983848378","https://openalex.org/W3015403707","https://openalex.org/W3118655710","https://openalex.org/W3206183723","https://openalex.org/W3206793786","https://openalex.org/W4319867187","https://openalex.org/W4387441617","https://openalex.org/W4391968117","https://openalex.org/W4399268136","https://openalex.org/W7215875091"],"related_works":["https://openalex.org/W3010597005","https://openalex.org/W2262425750","https://openalex.org/W3212569177","https://openalex.org/W7221795151","https://openalex.org/W2792338585","https://openalex.org/W4407233080","https://openalex.org/W4379739801","https://openalex.org/W4409468569","https://openalex.org/W3195256311","https://openalex.org/W2586519283"],"abstract_inverted_index":{"AbstractThis":[0],"research":[1,44,51,74],"aims":[2],"to":[3],"explore":[4],"the":[5,37,40,107,121],"impact":[6],"of":[7,109,123],"leverage,":[8,78,150,215],"financial":[9,79,124,151,216,255],"distress,":[10,80,125,152,217,256],"capital":[11,82,126,153,219,257],"intensity":[12,83,127,154,220,258],"ratio,":[13,128,155,259],"and":[14,81,129],"Islamic":[15,90,157,228],"Corporate":[16,91,158,229],"Social":[17,92,159,230],"Responsibility":[18,93,160,231],"(ICSR)":[19,94,161,232],"on":[20,36,54,111,131],"tax":[21,87,112,132,163,225,247,263],"aggressiveness":[22,113,164],"by":[23],"using":[24],"company":[25,58,101,115],"size":[26,102,116],"as":[27,71],"a":[28,46],"moderating":[29],"variable":[30],"in":[31,49,68],"consumer":[32,174],"goods":[33,175],"companies":[34,70],"listed":[35],"IDX":[38],"during":[39],"2020-2022":[41],"period.":[42],"This":[43,73],"adopts":[45],"quantitative":[47],"approach":[48],"associative":[50],"type,":[52],"relying":[53],"data":[55,193],"taken":[56],"from":[57,99],"annual":[59],"reports.":[60],"The":[61],"sampling":[62],"method":[63],"used":[64],"purposive":[65],"sampling,":[66,205],"resulting":[67],"53":[69,207],"samples.":[72],"findings":[75],"show":[76],"that":[77],"ratio":[84,221],"significantly":[85],"influence":[86,108,122],"aggressiveness,":[88,226,248],"while":[89],"has":[95],"no":[96],"effect.":[97],"Apart":[98],"that,":[100],"can\u2019t":[103],"moderate":[104,118],"or":[105,119],"weaken":[106],"leverage":[110,245],"but":[114],"can":[117],"strengthen":[120],"ICSR":[130,261],"aggressiveness.Keywords:":[133],"Leverage;":[134,266],"Financial":[135,267],"Distress;":[136,268],"Capital":[137,269],"Intensity":[138,270],"Ratio;":[139,271],"ICSR;":[140,272],"Tax":[141,273],"Aggressiveness.":[142,274],"AbstrakTujuan":[143],"dari":[144],"penelitian":[145,190,212],"ini":[146,184],"ialah":[147],"mengeksplorasi":[148],"dampak":[149],"dan":[156,218,260],"terhadap":[162,224,246,262],"dengan":[165],"menggunakan":[166,203],"ukuran":[167,237],"perusahaan":[168,173,208,238],"sebagai":[169,209],"variabel":[170],"moderasi":[171],"pada":[172,196],"yang":[176,194],"terdaftar":[177],"di":[178],"BEI":[179],"selama":[180],"periode":[181],"2020-2022.":[182],"Penelitian":[183],"mengadopsi":[185],"pendekatan":[186],"kuantitatif":[187],"dalam":[188],"jenis":[189],"asosiatif,":[191],"mengandalkan":[192],"diambil":[195],"laporan":[197],"tahunan":[198],"perusahaan.":[199],"Metode":[200],"penarikan":[201],"sampel":[202],"pusposive":[204],"menghasilkan":[206],"sampel.":[210],"Temuan":[211],"menunjukkan":[213],"bahwa":[214],"memiliki":[222],"pengaruh":[223,244,254],"sementara":[227],"tidak":[233,239],"berpengaruh.":[234],"Selain":[235],"itu,":[236],"mampu":[240,250],"memoderasi":[241,251],"atau":[242,252],"memperlemah":[243],"tetapi":[249],"memperkuat":[253],"aggressiveness.Kata":[264],"Kunci:":[265]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2025-03-12T00:00:00"}