{"id":"https://openalex.org/W7204140044","doi":"https://doi.org/10.31955/mea.v10i2.7720","title":"PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE","display_name":"PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE","publication_year":2026,"publication_date":"2026-08-25","ids":{"openalex":"https://openalex.org/W7204140044","doi":"https://doi.org/10.31955/mea.v10i2.7720"},"language":"id","primary_location":{"id":"doi:10.31955/mea.v10i2.7720","doi":"https://doi.org/10.31955/mea.v10i2.7720","is_oa":true,"landing_page_url":"https://doi.org/10.31955/mea.v10i2.7720","pdf_url":"https://journal.stiemb.ac.id/index.php/mea/article/download/7720/3075","source":{"id":"https://openalex.org/S4210198748","display_name":"Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)","issn_l":"2541-5255","issn":["2541-5255","2621-5306"],"is_oa":true,"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-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","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://journal.stiemb.ac.id/index.php/mea/article/download/7720/3075","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5147047970","display_name":"Laras Damayanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210167078","display_name":"Universitas Widyatama","ror":"https://ror.org/05v27w196","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210167078"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Laras Damayanti","raw_affiliation_strings":["Universitas Widyatama, Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Widyatama, Bandung","institution_ids":["https://openalex.org/I4210167078"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088434520","display_name":"Rita Yuniarti","orcid":"https://orcid.org/0000-0001-8386-9710","observed_orcids":["https://orcid.org/0000-0001-8386-9710"]},"institutions":[{"id":"https://openalex.org/I4210167078","display_name":"Universitas Widyatama","ror":"https://ror.org/05v27w196","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210167078"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rita Yuniarti","raw_affiliation_strings":["Universitas Widyatama, Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Widyatama, Bandung","institution_ids":["https://openalex.org/I4210167078"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210167078"],"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":"10","issue":"2","first_page":"2216","last_page":"2237"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.0005000000237487257,"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/T11257","display_name":"Taxation and Compliance 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-avoidance","display_name":"tax avoidance","score":0.8889999985694885},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.996999979019165},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9980000257492065},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9940000176429749},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.8989999890327454},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8519999980926514},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8740000128746033},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.722000002861023},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.4000000059604645}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7997999787330627},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.775600016117096},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.3418000042438507},{"id":"https://openalex.org/C2776198575","wikidata":"https://www.wikidata.org/wiki/Q6042515","display_name":"Withholding tax","level":4,"score":0.31610000133514404},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.304500013589859},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.2985999882221222},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.27889999747276306},{"id":"https://openalex.org/C140781008","wikidata":"https://www.wikidata.org/wiki/Q1221081","display_name":"Service quality","level":3,"score":0.21160000562667847},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.17870000004768372},{"id":"https://openalex.org/C2778412681","wikidata":"https://www.wikidata.org/wiki/Q17142211","display_name":"Interactional justice","level":4,"score":0.17419999837875366}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31955/mea.v10i2.7720","doi":"https://doi.org/10.31955/mea.v10i2.7720","is_oa":true,"landing_page_url":"https://doi.org/10.31955/mea.v10i2.7720","pdf_url":"https://journal.stiemb.ac.id/index.php/mea/article/download/7720/3075","source":{"id":"https://openalex.org/S4210198748","display_name":"Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)","issn_l":"2541-5255","issn":["2541-5255","2621-5306"],"is_oa":true,"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-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31955/mea.v10i2.7720","doi":"https://doi.org/10.31955/mea.v10i2.7720","is_oa":true,"landing_page_url":"https://doi.org/10.31955/mea.v10i2.7720","pdf_url":"https://journal.stiemb.ac.id/index.php/mea/article/download/7720/3075","source":{"id":"https://openalex.org/S4210198748","display_name":"Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)","issn_l":"2541-5255","issn":["2541-5255","2621-5306"],"is_oa":true,"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-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204140044.pdf","grobid_xml":"https://content.openalex.org/works/W7204140044.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W3013483676","https://openalex.org/W3161301580","https://openalex.org/W3173310409","https://openalex.org/W3192543209","https://openalex.org/W4213132436","https://openalex.org/W4290721042","https://openalex.org/W4313392977","https://openalex.org/W4324137246","https://openalex.org/W4376288218","https://openalex.org/W4385356512","https://openalex.org/W4388306282","https://openalex.org/W4391211095","https://openalex.org/W4392598231","https://openalex.org/W4393165271","https://openalex.org/W4409145208"],"related_works":["https://openalex.org/W7004919394","https://openalex.org/W3200139089","https://openalex.org/W2338539125","https://openalex.org/W7004861389","https://openalex.org/W7216706575","https://openalex.org/W2626013109","https://openalex.org/W7166450775","https://openalex.org/W4312422865","https://openalex.org/W7215814182","https://openalex.org/W7051600960"],"abstract_inverted_index":{"Tax":[0],"ratio":[1],"Indonesia":[2,63],"masih":[3],"tergolong":[4],"rendah":[5],"dibandingkan":[6],"negara":[7],"Asia":[8],"Tenggara":[9],"lainnya,":[10],"sementara":[11],"perusahaan":[12,55,75],"cenderung":[13],"meminimalkan":[14],"beban":[15],"pajak":[16,32,134],"secara":[17],"legal":[18],"melalui":[19],"celah":[20],"regulasi.":[21],"Fenomena":[22],"ini":[23,37,118],"diperparah":[24],"dengan":[25,68,76,85],"berbagai":[26],"kasus":[27],"transfer":[28],"pricing":[29],"dan":[30,46,72,124],"penghindaran":[31,133],"di":[33,60,135],"sektor":[34,56,136],"tambang.":[35,137],"Penelitian":[36,117],"bertujuan":[38],"untuk":[39],"menguji":[40],"pengaruh":[41],"kepemilikan":[42,44,93,101],"institusional,":[43],"manajerial,":[45],"kualitas":[47,110],"audit":[48,111],"terhadap":[49,98,106,114],"tax":[50,99,107,115],"avoidance.":[51,116],"Populasi":[52],"penelitian":[53,90],"adalah":[54],"pertambangan":[57],"yang":[58],"terdaftar":[59],"Bursa":[61],"Efek":[62],"periode":[64],"2020\u20132024.":[65],"Sampel":[66],"ditentukan":[67],"metode":[69],"purposive":[70],"sampling":[71],"diperoleh":[73],"27":[74],"total":[77],"135":[78],"observasi.":[79],"Analisis":[80],"menggunakan":[81],"regresi":[82],"data":[83],"panel":[84],"bantuan":[86],"Eviews":[87],"12.":[88],"Hasil":[89],"menunjukkan":[91],"bahwa":[92],"institusional":[94],"berpengaruh":[95,103,113],"positif":[96,104],"signifikan":[97,105],"avoidance,":[100,108],"manajerial":[102],"sedangkan":[109],"tidak":[112],"memberikan":[119],"kontribusi":[120],"bagi":[121],"regulator,":[122],"investor,":[123],"akademisi":[125],"dalam":[126,131],"memahami":[127],"peran":[128],"tata":[129],"kelola":[130],"menekan":[132]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-25T00:00:00"}