{"id":"https://openalex.org/W6889855694","doi":"https://doi.org/10.31538/iijse.v8i1.6073","title":"The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018\u20132022 Period)","display_name":"The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018\u20132022 Period)","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W6889855694","doi":"https://doi.org/10.31538/iijse.v8i1.6073"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.e-journal.uac.ac.id:article/6073","doi":"https://doi.org/10.31538/iijse.v8i1.6073","is_oa":true,"landing_page_url":"https://e-journal.uac.ac.id/index.php/iijse/article/view/6073","pdf_url":"https://e-journal.uac.ac.id/index.php/iijse/article/download/6073/2343","source":{"id":"https://openalex.org/S4210231653","display_name":"Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)","issn_l":"2621-606X","issn":["2621-606X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"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":"10.31538/iijse.v8i1","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://e-journal.uac.ac.id/index.php/iijse/article/download/6073/2343","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Seffi Aulia Dinda Pratiwi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131389504","display_name":"Muhammadiyah University of Surakarta","ror":"https://ror.org/03cnmz153","country_code":"ID","type":"education","lineage":["https://openalex.org/I3131389504"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Seffi Aulia Dinda Pratiwi","raw_affiliation_strings":["Universitas Muhammadiyah Surakarta, Surakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Surakarta, Surakarta, Indonesia","institution_ids":["https://openalex.org/I3131389504"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5147869753","display_name":"Fauzan Fauzan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131389504","display_name":"Muhammadiyah University of Surakarta","ror":"https://ror.org/03cnmz153","country_code":"ID","type":"education","lineage":["https://openalex.org/I3131389504"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fauzan Fauzan","raw_affiliation_strings":["Universitas Muhammadiyah Surakarta, Surakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Surakarta, Surakarta, Indonesia","institution_ids":["https://openalex.org/I3131389504"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3131389504"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.39238958,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":true,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9994999766349792,"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":0.9994999766349792,"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":0.0,"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-avoidance","display_name":"tax avoidance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.8370000123977661},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":0.9980000257492065},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.996999979019165},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8190000057220459},{"id":"https://openalex.org/keywords/corporate-tax-behavior","display_name":"corporate tax behavior","score":0.8920000195503235},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.5619999766349792},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.5230000019073486},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.6949999928474426},{"id":"https://openalex.org/keywords/ownership-structure","display_name":"ownership structure","score":0.9959999918937683}],"concepts":[{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7476000189781189},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.616599977016449},{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.5430999994277954},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5378999710083008},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.47589999437332153},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4641000032424927},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4586000144481659},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4440999925136566},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.43230000138282776},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.38940000534057617},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.38499999046325684},{"id":"https://openalex.org/C2984760201","wikidata":"https://www.wikidata.org/wiki/Q1785212","display_name":"Financial distress","level":2,"score":0.35920000076293945},{"id":"https://openalex.org/C170802524","wikidata":"https://www.wikidata.org/wiki/Q1032875","display_name":"Deferred tax","level":5,"score":0.3589000105857849},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.3560999929904938},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3366999924182892},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.33640000224113464},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.32899999618530273},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.310699999332428},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.28940001130104065},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.2768000066280365},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.275299996137619},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2590000033378601},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.2531999945640564},{"id":"https://openalex.org/C149933338","wikidata":"https://www.wikidata.org/wiki/Q950816","display_name":"Capital structure","level":3,"score":0.2515000104904175},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.2500999867916107}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ojs2.e-journal.uac.ac.id:article/6073","doi":"https://doi.org/10.31538/iijse.v8i1.6073","is_oa":true,"landing_page_url":"https://e-journal.uac.ac.id/index.php/iijse/article/view/6073","pdf_url":"https://e-journal.uac.ac.id/index.php/iijse/article/download/6073/2343","source":{"id":"https://openalex.org/S4210231653","display_name":"Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)","issn_l":"2621-606X","issn":["2621-606X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"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":"10.31538/iijse.v8i1","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:953d2268cffa4f2f9753e92be8b1e499","doi":"https://doi.org/10.31538/iijse.v8i1.6073","is_oa":true,"landing_page_url":"https://doaj.org/article/953d2268cffa4f2f9753e92be8b1e499","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"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":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Indonesian Interdisciplinary Journal of Sharia Economics, Vol 8, Iss 1 (2025)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:ojs2.e-journal.uac.ac.id:article/6073","doi":"https://doi.org/10.31538/iijse.v8i1.6073","is_oa":true,"landing_page_url":"https://e-journal.uac.ac.id/index.php/iijse/article/view/6073","pdf_url":"https://e-journal.uac.ac.id/index.php/iijse/article/download/6073/2343","source":{"id":"https://openalex.org/S4210231653","display_name":"Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)","issn_l":"2621-606X","issn":["2621-606X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"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":"10.31538/iijse.v8i1","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.7207000255584717},{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546},{"display_name":"Affordable and clean energy","id":"https://metadata.un.org/sdg/7","score":0.4000000059604645}],"sustainable_development_goals_aurora":[{"display_name":"Affordable and clean energy","id":"https://metadata.un.org/sdg/7","score":0.4129091501235962}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W6889855694.pdf","grobid_xml":"https://content.openalex.org/works/W6889855694.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"This":[0,130,199],"research":[1,200],"explores":[2],"how":[3],"leverage,":[4],"financial":[5,119,176],"distress,":[6],"and":[7,57,96,121,140,150,178,212],"transfer":[8,122,179],"pricing":[9,123,180],"influence":[10,136],"tax":[11,58,64,83,116,148,159,172,185,209,225],"avoidance":[12,65,173,186,210],"within":[13],"energy":[14,33,192,220],"sector":[15,34,193,221],"manufacturing":[16],"firms":[17],"listed":[18],"on":[19,82,115],"the":[20,26,46,76,101,104,134,144,189,196,202,214,218],"Indonesia":[21,36],"Stock":[22],"Exchange":[23],"(IDX)":[24],"during":[25,143,195],"period":[27],"from":[28],"2018":[29],"to":[30,41,74,99],"2022.":[31],"The":[32,67,106,161],"in":[35,45,152,170,188,207],"is":[37],"particularly":[38],"relevant":[39],"due":[40],"its":[42],"significant":[43,113],"role":[44,169,204],"national":[47],"economy,":[48],"characterized":[49],"by":[50],"complex":[51],"regulatory":[52,138],"environments,":[53],"high":[54],"capital":[55],"requirements,":[56],"incentives":[59],"that":[60,109,155,164,222],"may":[61,156],"encourage":[62],"aggressive":[63],"strategies.":[66],"study":[68,131,145],"applies":[69],"multiple":[70],"linear":[71],"regression":[72],"analysis":[73],"assess":[75],"impact":[77,114],"of":[78,103,137,191,205,217],"these":[79],"independent":[80],"variables":[81],"avoidance.":[84],"It":[85],"controls":[86],"for":[87],"potential":[88,135],"confounding":[89],"factors":[90],"such":[91],"as":[92],"firm":[93],"size,":[94],"profitability,":[95],"ownership":[97],"structure":[98],"ensure":[100],"robustness":[102],"results.":[105],"findings":[107],"reveal":[108],"leverage":[110,165,206],"has":[111],"a":[112,127],"avoidance,":[117],"while":[118],"distress":[120,177],"do":[124,181],"not":[125,182],"demonstrate":[126],"notable":[128],"effect.":[129],"also":[132],"considers":[133],"changes":[139],"economic":[141],"events":[142],"period,":[146],"including":[147],"reforms":[149],"shifts":[151],"government":[153],"policies":[154],"have":[157],"affected":[158],"behavior.":[160],"results":[162],"indicate":[163],"plays":[166],"an":[167],"essential":[168],"shaping":[171],"strategies,":[174],"whereas":[175],"directly":[183],"affect":[184],"behaviors":[187],"context":[190],"companies":[194],"specified":[197],"period.":[198],"emphasizes":[201],"critical":[203],"influencing":[208],"practices":[211],"highlights":[213],"unique":[215],"characteristics":[216],"Indonesian":[219],"shape":[223],"corporate":[224],"behaviors.":[226]},"counts_by_year":[],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2025-10-10T00:00:00"}
