Publication activity
Articles grouped by publication year
Publications
Hover over a year or focus the chart and use arrow keys to inspect values.
2026 is year to date. 0 undated publications excluded.
CiteNScope / Analytics
Explore the evidence.
Understand the reach.
Research across participating journals · All insights follow your collection filters.
OpenAlex coverage 100.0% · 1/1 recordsLast OpenAlex observation 21 Oct 2026, 07:22 UTC
PUBLICATIONS1In the selected collection
CROSSREF CITATIONS21/1 with known counts
OPENALEX CITATIONS21/1 with known counts
OPENALEX MEAN2.0Per article with a known count
Filter collection Publication years, search & more
topic: Corporate Taxation and Avoidance Remove ×Your research collection
Output and reach
Publication activity alongside incoming citations.
Citations received
OpenAlex · year of the citing work
OpenAlex
Hover over a year or focus the chart and use arrow keys to inspect values.
2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.
View data & coverage
Research landscape
Leading affiliations and themes in this collection.
Full distributions & methodology ↓Institutions
Islamic University of Indonesia11/1 records with dataCountries
Indonesia11/1 records with dataPrimary topics
Corporate Taxation and Avoidance11/1 records with dataTwo perspectives on citations
Follow the research impact
Independent sources. Clear time scales.
Lifetime citations by publication year
Crossref and OpenAlex · separate totals for the same publication cohorts
Hover over a year or focus the chart and use arrow keys to inspect values.
Latest lifetime totals, grouped by the cited article’s year. These are not citations received in that year.
View data & coverage
Citations received each year
OpenAlex · incoming citation links grouped by citing-work year
OpenAlex
Hover over a year or focus the chart and use arrow keys to inspect values.
2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.
View data & coverage
Annual history: 1/1 articles. Latest history observation: 2026-10-21T07:22:55.645342+00:00. Source totals are never added together.
Research side by side
Compare journals
Select journals to compare the same collection filters. Source totals stay separate. These measures describe research activity, not journal quality.
Display range
International Journal of Research in Business and Social Science
Publications
Articles by publication year
View data & coverage
Crossref citations
Latest lifetime totals · grouped by publication year
View data & coverage
OpenAlex citations
Latest lifetime totals · grouped by publication year
View data & coverage
OpenAlex · Citations received
By year of the citing work · 2017–2026
View data & coverage
2026 is year to date. Crossref and OpenAlex lifetime charts share a citation scale. Unknown observations appear as gaps; known zero stays zero. Annual receipts use available OpenAlex histories and may not sum to lifetime totals. 0 undated publications excluded from publication-year charts.
Full analytics report All distributions, publications, comparisons & data provenance
INDEXED PUBLICATIONS1
CROSSREF CITATIONS2
CROSSREF · CITED PUBLICATIONS100.0%
CROSSREF · MEAN CITATIONS2.0
Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.
OpenAlex / Separate citation source
A broader view of this research
DOI-matched OpenAlex observations for the same selected publications. These counts are separate from Crossref and are never added together.
OPENALEX CITATIONS2
DOI MATCH COVERAGE100.0%1 / 1 publications
MEAN · KNOWN COUNTS ONLY2.01 known · 0 unknown
MEDIAN · KNOWN COUNTS ONLY2
Observation range: 21 Oct 2026 07:22 UTC — 21 Oct 2026 07:22 UTC. Missing matches are not zero citations. Previous observations may remain if a refresh fails or a DOI no longer matches.
Institutions, countries & topics
OpenAlex affiliations and primary-topic classification. Each publication counts once per institution or country; multi-affiliated publications appear in multiple groups, so percentages can sum above 100%. Countries describe author affiliations, not nationality. Topics use one primary topic per publication.
Institutions
1 / 1 with data · 0 missing or unmatched. Percentages use all 1 selected publications.
Countries
1 / 1 with data · 0 missing or unmatched. Percentages use all 1 selected publications.
Primary topics
1 / 1 with data · 0 missing or unmatched. Percentages use all 1 selected publications.
Yearly trendsCitations receivedCompare by yearPublication detailCitationsComparisonPublicationsOpenAlexInstitutions & topicsData coverage
Publication-year cohorts
Publications & citation trends
Citations are the latest recorded totals for articles published in each year, not citations received during that year. Crossref and OpenAlex remain separate and share the same citation scale. 2026 is incomplete; newer articles have had less time to receive citations.
0 undated publications excluded. Unknown citation counts are shown as —, never as zero. Partial coverage can understate totals; expand each table for known / total records.
Publications
View publications data & coverage
| Publication year | Journal / scope | Publications | Publications | Crossref known | OpenAlex known |
|---|---|---|---|---|---|
| 2024 | All selected publications | 1 | 1 | 1/1 | 1/1 |
Crossref citations
View crossref citations data & coverage
| Publication year | Journal / scope | Crossref citations | Publications | Crossref known | OpenAlex known |
|---|---|---|---|---|---|
| 2024 | All selected publications | 2 | 1 | 1/1 | 1/1 |
OpenAlex citations
View openalex citations data & coverage
| Publication year | Journal / scope | OpenAlex citations | Publications | Crossref known | OpenAlex known |
|---|---|---|---|---|---|
| 2024 | All selected publications | 2 | 1 | 1/1 | 1/1 |
Citation year / OpenAlex
Citations received over time
Incoming citations to the selected publications, grouped by the year of the citing work. This is separate from lifetime citation totals grouped by the cited article’s publication year.
The publication filters above define which articles receive the citations. The citation-year range below only controls this chart and the incoming-citation comparison. Removing publication-year filters includes older articles’ incoming citations too.
Annual history available for 1 / 1 selected publications. Supported display window: 2017–2026; 2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Missing histories and years beyond a saved observation’s window remain unknown (—); partial coverage can understate totals.
Annual-history observations (UTC): 2026-10-21T07:22:55.645342+00:00 — 2026-10-21T07:22:55.645342+00:00. Older observations may be retained after failed or incomplete refreshes.
OpenAlex · Citations received by year
View openalex · citations received by year data & coverage
| Citation year | Journal / scope | OpenAlex · Citations received by year | Publications | Annual history known |
|---|---|---|---|---|
| 2017 | All selected publications | 0 | 1 | 1/1 |
| 2018 | All selected publications | 0 | 1 | 1/1 |
| 2019 | All selected publications | 0 | 1 | 1/1 |
| 2020 | All selected publications | 0 | 1 | 1/1 |
| 2021 | All selected publications | 0 | 1 | 1/1 |
| 2022 | All selected publications | 0 | 1 | 1/1 |
| 2023 | All selected publications | 0 | 1 | 1/1 |
| 2024 | All selected publications | 0 | 1 | 1/1 |
| 2025 | All selected publications | 1 | 1 | 1/1 |
| 2026 | All selected publications | 1 | 1 | 1/1 |
Counts represent citation links, not unique citing papers across a journal: one paper citing two selected articles contributes two links. Older citations outside this window are excluded, so annual sums need not equal lifetime totals. OpenAlex methodology ↗
Publications by publication year. 2026 is an incomplete year.
View data table
| Period | Publications |
|---|---|
| 2024 | 1 |
Crossref citation distribution
Latest Crossref totals for the selected publications; not citations received in the selected years.
Mean2.0
Median2
Unknown counts are excluded from the mean, median and cited-publication rate.
Journal comparison
Same filters, source and counting rules across journals. Descriptive statistics, not a quality ranking.
| Journal / publisher | Publications | Crossref citations | OpenAlex citations | OpenAlex coverage | Crossref mean | Crossref median | Crossref cited %* | Crossref coverage |
|---|---|---|---|---|---|---|---|---|
| International Journal of Research in Business and Social Science SSBFNET | 1 | 2 | 2 | 1/1 | 2.0 | 2 | 100.0 | 1/1 · 100.0% |
* Percentage among publications with a known citation count.
Most cited · Crossref
The influence of ownership structure and political connections on tax avoidance in Indonesia
Read abstract
This study intends to examine the influence of ownership structure and political connections on tax avoidance using the Book Tax Differences (BTD) method. The data used is industrial entities registered on the IDX for the 2018-2022 period. By utilizing the proportional sampling method, the study sample that fulfilled the criteria was only 40 companies so 200 observational data were obtained which were used as the study sample. Panel data regression analysis is the chosen analytical method in this research which includes the Chow test, Hausman test, and hypothesis testing using Eviews as a data analytics tool. The test results imply that (i) government ownership negatively impacts tax avoidance, (ii) institutional ownership positively impacts tax avoidance, (iii) family ownership positively impacts tax avoidance, (iv) foreign ownership shows a non-significant positive impact on tax avoidance, and (v) political connections exhibit a non-significant negative impact on tax avoidance.
DOI 10.20525/ijrbs.v13i4.33922 Crossref citations2 OpenAlex citations
Selected results
The influence of ownership structure and political connections on tax avoidance in Indonesia
Read abstract
This study intends to examine the influence of ownership structure and political connections on tax avoidance using the Book Tax Differences (BTD) method. The data used is industrial entities registered on the IDX for the 2018-2022 period. By utilizing the proportional sampling method, the study sample that fulfilled the criteria was only 40 companies so 200 observational data were obtained which were used as the study sample. Panel data regression analysis is the chosen analytical method in this research which includes the Chow test, Hausman test, and hypothesis testing using Eviews as a data analytics tool. The test results imply that (i) government ownership negatively impacts tax avoidance, (ii) institutional ownership positively impacts tax avoidance, (iii) family ownership positively impacts tax avoidance, (iv) foreign ownership shows a non-significant positive impact on tax avoidance, and (v) political connections exhibit a non-significant negative impact on tax avoidance.
DOI 10.20525/ijrbs.v13i4.33922 Crossref citations2 OpenAlex citations
Data coverage & freshness
Source coverage refers to this result set; a publication may occur in several sources. Sync times refer to contributing journals.
Crossref1of 1 selected recordsOJS API1of 1 selected recordsOAI-PMH1of 1 selected recordsXML0of 1 selected recordsOpenAlex1of 1 selected records
Missing abstracts: 0 · Missing authors: 0 · Missing publication dates: 0 · Dates without day precision: 0
| Source | Most recent successful journal sync | Latest attempt |
|---|---|---|
| crossref | 21 Oct 2026 07:22 UTC · ijrbs | complete · ijrbs · 21 Oct 2026 07:22 UTC |
| ojs-rest | 21 Oct 2026 07:22 UTC · ijrbs | complete · ijrbs · 21 Oct 2026 06:46 UTC |
| oai-pmh | 20 Oct 2026 19:55 UTC · ijrbs | complete · ijrbs · 20 Oct 2026 19:50 UTC |
| openalex-enrichment | 21 Oct 2026 07:23 UTC · ijrbs | complete · ijrbs · 21 Oct 2026 07:22 UTC |