{"id":"https://openalex.org/W7217005802","doi":null,"title":"PENGARUH PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI KEPEMILIKAN INSTITUSIONAL","display_name":"PENGARUH PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI KEPEMILIKAN INSTITUSIONAL","publication_year":2025,"publication_date":"2025-12-30","ids":{"openalex":"https://openalex.org/W7217005802"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.jurnal.stie-aas.ac.id:article/18470","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.stie-aas.ac.id/index.php/jie/article/view/18470","pdf_url":null,"source":{"id":"https://openalex.org/S4210194341","display_name":"JURNAL ILMIAH EDUNOMIKA","issn_l":"2598-1153","issn":["2598-1153"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2598-1153","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.stie-aas.ac.id/index.php/jie/article/view/18470","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5154435835","display_name":"Wulan Nur Khasanah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210130532","display_name":"Universitas Setia Budi","ror":"https://ror.org/03gn53446","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130532"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wulan Nur Khasanah","raw_affiliation_strings":["Universitas Setia Budi Surakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Setia Budi Surakarta","institution_ids":["https://openalex.org/I4210130532"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5074121326","display_name":"Titiek Puji Astuti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210130532","display_name":"Universitas Setia Budi","ror":"https://ror.org/03gn53446","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130532"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Titiek Puji Astuti","raw_affiliation_strings":["Fakultas Bisnis, Universitas Setia Budi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Bisnis, Universitas Setia Budi","institution_ids":["https://openalex.org/I4210130532"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5062793813","display_name":"Faiz Rahman Siddiq","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210130532","display_name":"Universitas Setia Budi","ror":"https://ror.org/03gn53446","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130532"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Faiz Rahman Siddiq","raw_affiliation_strings":["Fakultas Bisnis, Universitas Setia Budi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Bisnis, Universitas Setia Budi","institution_ids":["https://openalex.org/I4210130532"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210130532"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.57451367,"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":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/T10019","display_name":"Corporate Finance and Governance","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0003000000142492354,"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":0.996999979019165},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.9380000233650208},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.8420000076293945},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.972000002861023},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9909999966621399},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9710000157356262}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.8044000267982483},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7764000296592712},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.699999988079071},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6754000186920166},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.5828999876976013},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.48249998688697815},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4778999984264374},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.47269999980926514},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.4246000051498413},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.35989999771118164},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.359499990940094},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34549999237060547},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.29679998755455017},{"id":"https://openalex.org/C2777255320","wikidata":"https://www.wikidata.org/wiki/Q17155766","display_name":"Use tax","level":5,"score":0.27410000562667847},{"id":"https://openalex.org/C2778738651","wikidata":"https://www.wikidata.org/wiki/Q16546687","display_name":"Novelty","level":2,"score":0.26409998536109924},{"id":"https://openalex.org/C2779737597","wikidata":"https://www.wikidata.org/wiki/Q11055488","display_name":"Sales tax","level":4,"score":0.251800000667572}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.jurnal.stie-aas.ac.id:article/18470","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.stie-aas.ac.id/index.php/jie/article/view/18470","pdf_url":null,"source":{"id":"https://openalex.org/S4210194341","display_name":"JURNAL ILMIAH EDUNOMIKA","issn_l":"2598-1153","issn":["2598-1153"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2598-1153","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.jurnal.stie-aas.ac.id:article/18470","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.stie-aas.ac.id/index.php/jie/article/view/18470","pdf_url":null,"source":{"id":"https://openalex.org/S4210194341","display_name":"JURNAL ILMIAH EDUNOMIKA","issn_l":"2598-1153","issn":["2598-1153"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2598-1153","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"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/W7051751445","https://openalex.org/W2909625951","https://openalex.org/W2936083579","https://openalex.org/W4401932638","https://openalex.org/W4411123294","https://openalex.org/W3190072894","https://openalex.org/W4405417453","https://openalex.org/W4365798771","https://openalex.org/W7220666358","https://openalex.org/W7023819372"],"abstract_inverted_index":{"Purpose:":[0],"This":[1],"study":[2,41,51,123,147],"aims":[3],"to":[4,43,65,130],"determine":[5],"the":[6,27,32,47,58,100,102,105,107,119,132,149],"effect":[7,94,114,133],"of":[8,121,134,151],"leverage":[9,111,138],"and":[10,137,163],"sales":[11,89,103,135,161],"growth":[12,90,136],"on":[13,26,57,95,115,139],"tax":[14,96,108,116,140],"avoidance":[15],"with":[16,76],"institutional":[17,126,155,164],"ownership":[18,127],"as":[19],"a":[20,92],"moderator":[21],"in":[22,31,39,49,145],"mining":[23,54],"companies":[24,55],"listed":[25],"Indonesia":[28,59],"Stock":[29,60],"Exchange":[30,61],"period":[33],"2016-2023.":[34],"Methods:":[35],"The":[36,68,85,143],"data":[37,78],"used":[38],"this":[40,50,122,146],"is":[42,52,148],"use":[44],"secondary":[45],"data,":[46],"population":[48],"all":[53],"published":[56],"whose":[62],"samples":[63],"amount":[64],"110":[66],"observations.":[67],"sample":[69],"selection":[70],"method":[71,75],"uses":[72],"purposive":[73],"sampling":[74],"panel":[77],"regression":[79],"analysis":[80],"using":[81],"eviews":[82],"10.":[83],"Findings:":[84],"results":[86,120],"showed":[87],"that":[88,99,125],"has":[91,112],"negative":[93],"avoidance,":[97,109,159],"meaning":[98],"higher":[101],"growth,":[104,162],"lower":[106],"while":[110],"no":[113],"avoidance.":[117,141],"However,":[118],"found":[124],"was":[128],"unable":[129],"moderate":[131],"Novelty:":[142],"novelty":[144],"addition":[150],"moderating":[152],"variables,":[153],"namely":[154],"ownership.":[156,165],"Keywords:":[157],"Tax":[158],"leverage,":[160]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-03T00:00:00"}
