{"id":"https://openalex.org/W7129014584","doi":"https://doi.org/10.32534/jpk.v13i1.8226","title":"Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Asimetri Informasi Sebagai Variabel Moderasi","display_name":"Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Asimetri Informasi Sebagai Variabel Moderasi","publication_year":2026,"publication_date":"2026-02-16","ids":{"openalex":"https://openalex.org/W7129014584","doi":"https://doi.org/10.32534/jpk.v13i1.8226"},"language":"id","primary_location":{"id":"doi:10.32534/jpk.v13i1.8226","doi":"https://doi.org/10.32534/jpk.v13i1.8226","is_oa":true,"landing_page_url":"https://doi.org/10.32534/jpk.v13i1.8226","pdf_url":"https://e-journal.umc.ac.id/index.php/JPK/article/download/8226/3359","source":{"id":"https://openalex.org/S4210172692","display_name":"Jurnal Proaksi","issn_l":"2089-127X","issn":["2089-127X","2685-9750"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4210133793","host_organization_name":"Universitas Muhammadiyah Cirebon","host_organization_lineage":["https://openalex.org/I4210133793"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Proaksi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://e-journal.umc.ac.id/index.php/JPK/article/download/8226/3359","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5118744430","display_name":"Adinda Putri Ani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210143864","display_name":"Universitas Islam Kadiri","ror":"https://ror.org/048bfyy22","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210143864"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Adinda Putri Ani","raw_affiliation_strings":["Fakultas Ekonomi, Universitas Islam Kadiri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi, Universitas Islam Kadiri","institution_ids":["https://openalex.org/I4210143864"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5082120012","display_name":"Siti Isnaniati","orcid":"https://orcid.org/0009-0006-9733-346X","observed_orcids":["https://orcid.org/0009-0006-9733-346X"]},"institutions":[{"id":"https://openalex.org/I4210143864","display_name":"Universitas Islam Kadiri","ror":"https://ror.org/048bfyy22","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210143864"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Siti Isnaniati","raw_affiliation_strings":["Fakultas Ekonomi, Universitas Islam Kadiri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi, Universitas Islam Kadiri","institution_ids":["https://openalex.org/I4210143864"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5040133582","display_name":"Rike Selviasari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210143864","display_name":"Universitas Islam Kadiri","ror":"https://ror.org/048bfyy22","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210143864"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rike Selviasari","raw_affiliation_strings":["Fakultas Ekonomi, Universitas Islam Kadiri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi, Universitas Islam Kadiri","institution_ids":["https://openalex.org/I4210143864"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210143864"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"13","issue":"1","first_page":"102","last_page":"117"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9937000274658203,"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":0.9937000274658203,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.00139999995008111,"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":0.00139999995008111,"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":0.9990000128746033},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9750000238418579},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9919999837875366},{"id":"https://openalex.org/keywords/mining-industry","display_name":"mining industry","score":0.8299999833106995},{"id":"https://openalex.org/keywords/corporate-transparency","display_name":"corporate transparency","score":0.6179999709129333},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.9350000023841858},{"id":"https://openalex.org/keywords/signaling-theory","display_name":"signaling theory","score":0.902999997138977},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9330000281333923},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.4050000011920929}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7698000073432922},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5690000057220459},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23839999735355377},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.18310000002384186},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.18199999630451202},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.16899999976158142},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.15690000355243683},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.1526000052690506},{"id":"https://openalex.org/C2988395205","wikidata":"https://www.wikidata.org/wiki/Q571921","display_name":"Beam pattern","level":3,"score":0.14650000631809235},{"id":"https://openalex.org/C2994596179","wikidata":"https://www.wikidata.org/wiki/Q174376","display_name":"Alma mater","level":3,"score":0.14219999313354492}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.32534/jpk.v13i1.8226","doi":"https://doi.org/10.32534/jpk.v13i1.8226","is_oa":true,"landing_page_url":"https://doi.org/10.32534/jpk.v13i1.8226","pdf_url":"https://e-journal.umc.ac.id/index.php/JPK/article/download/8226/3359","source":{"id":"https://openalex.org/S4210172692","display_name":"Jurnal Proaksi","issn_l":"2089-127X","issn":["2089-127X","2685-9750"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4210133793","host_organization_name":"Universitas Muhammadiyah Cirebon","host_organization_lineage":["https://openalex.org/I4210133793"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Proaksi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:7e52edc4468d4056a10cdc9214db814b","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/7e52edc4468d4056a10cdc9214db814b","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":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Proaksi, Vol 13, Iss 1, Pp 102-117 (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.32534/jpk.v13i1.8226","doi":"https://doi.org/10.32534/jpk.v13i1.8226","is_oa":true,"landing_page_url":"https://doi.org/10.32534/jpk.v13i1.8226","pdf_url":"https://e-journal.umc.ac.id/index.php/JPK/article/download/8226/3359","source":{"id":"https://openalex.org/S4210172692","display_name":"Jurnal Proaksi","issn_l":"2089-127X","issn":["2089-127X","2685-9750"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4210133793","host_organization_name":"Universitas Muhammadiyah Cirebon","host_organization_lineage":["https://openalex.org/I4210133793"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Proaksi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7129014584.pdf","grobid_xml":"https://content.openalex.org/works/W7129014584.grobid-xml"},"referenced_works_count":18,"referenced_works":["https://openalex.org/W1985808284","https://openalex.org/W2760910806","https://openalex.org/W2889465698","https://openalex.org/W2911847363","https://openalex.org/W2990643539","https://openalex.org/W3107322372","https://openalex.org/W3125294438","https://openalex.org/W3143278396","https://openalex.org/W3184394173","https://openalex.org/W4318475857","https://openalex.org/W4376113091","https://openalex.org/W4400007032","https://openalex.org/W4400697191","https://openalex.org/W4404322813","https://openalex.org/W4404898166","https://openalex.org/W4406336807","https://openalex.org/W4411761714","https://openalex.org/W6963878374"],"related_works":["https://openalex.org/W3015382249","https://openalex.org/W7221231831","https://openalex.org/W3160188201","https://openalex.org/W2889828716","https://openalex.org/W3007156682","https://openalex.org/W6986372552","https://openalex.org/W4405659207","https://openalex.org/W3002436472","https://openalex.org/W7208861711","https://openalex.org/W2783491912"],"abstract_inverted_index":{"Tujuan":[0,3],"Utama":[1,58],"-":[2,27,59,131,173],"penelitian":[4,133,175,179],"ini":[5,134,176,204],"adalah":[6,110],"untuk":[7,52,81,159],"menyelidiki":[8],"bagaimana":[9],"metrik":[10],"informasi":[11,86,95,113,151,185],"mengukur":[12],"dampak":[13,65,88,192],"pajak":[14,62,76,77,118,145,194,212],"terhadap":[15,69,119,195],"nilai":[16,70,120,196,241],"bisnis":[17,121,155,197],"sebagai":[18,78,187,213],"faktor":[19,99],"yang":[20,107,181,190,217,230],"mempengaruhi":[21],"hubungan":[22],"tersebut":[23,234],"di":[24,170],"industri":[25],"pertambangan.Metode":[26],"Analisis":[28,32],"kuantitatif":[29],"dilakukan":[30,47],"menggunakan":[31,42,48,74],"Regresi":[33],"Moderasi":[34],"(MRA)":[35],"dan":[36,56,67,129,139,222],"57":[37],"observasi":[38],"data":[39],"panel":[40],"dikumpulkan":[41],"teknik":[43],"purposive":[44],"sampling.":[45],"Pengujian":[46],"model":[49],"regresi":[50],"interaksi":[51],"mengamati":[53],"perubahan":[54],"lambat":[55],"stabil.Temuan":[57],"Menurut":[60],"penelitian,":[61],"penghindaran":[63,117,144,163,193,211],"memiliki":[64,87],"positif":[66],"signifikan":[68,115,147],"bisnis,":[71],"sehingga":[72],"pasar":[73,221],"strategi":[75,162,214],"cara":[79],"efisien":[80,218],"meningkatkan":[82,157,191],"arus":[83],"kas.":[84],"Asimetri":[85],"negatif":[89,169],"tetapi":[90],"tidak":[91,165,235],"signifikan,":[92],"menunjukkan":[93,142,182,205],"bahwa":[94,111,143,161,183,206],"ke":[96,124],"kebobrokan":[97,125],"bukanlah":[98],"utama":[100],"dalam":[101,219,232,239],"pengambilan":[102],"keputusan":[103],"investor.":[104],"Hal":[105,203],"terpenting":[106],"perlu":[108],"diingat":[109],"asimetri":[112,184],"secara":[114,146],"berdampak":[116],"meningkat":[122],"ketika":[123],"datan":[126],"tersedia.Implikasi":[127],"Teori":[128],"Kebijakan":[130],"Temuan":[132,174],"berkontribusi":[135],"pada":[136,178],"teori":[137],"agensi":[138],"sinyal":[140],"dengan":[141],"dipengaruhi":[148],"oleh":[149],"keadaan":[150],"bisnis.":[152],"Secara":[153],"praktis,":[154],"harus":[156],"transparansi":[158,224],"memastikan":[160],"mereka":[164],"menciptakan":[166],"risiko":[167,227],"persepsi":[168],"pasar.Kebaruan":[171],"Penelitian":[172],"didasarkan":[177],"empiris":[180],"berperan":[186],"variabel":[188],"moderasi":[189],"sektor":[198],"pertambangan":[199],"Indonesia":[200],"selama":[201],"pandemi.":[202],"investor":[207],"cenderung":[208],"memandang":[209],"praktik":[210],"jangka":[215,228],"pendek":[216],"konteks":[220],"keterbatasan":[223],"informasi.":[225],"Akibatnya,":[226],"panjang":[229],"terdapat":[231],"kebijakan":[233],"selalu":[236],"menjadi":[237],"pertimbangan":[238],"menentukan":[240],"perusahaan.":[242]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-02-17T00:00:00"}
