{"id":"https://openalex.org/W10160981","doi":null,"title":"MODEL MORAL DAN KEPATUHAN PERPAJAKAN: WAJIB PAJAK ORANG PRIBADI","display_name":"MODEL MORAL DAN KEPATUHAN PERPAJAKAN: WAJIB PAJAK ORANG PRIBADI","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W10160981","mag":"10160981"},"language":"en","primary_location":{"id":"pmh:oai:ojs.jurnal.uii.ac.id:article/3749","doi":null,"is_oa":true,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/view/3749","pdf_url":"https://journal.uii.ac.id/JAAI/article/download/3749/3326","source":{"id":"https://openalex.org/S4210233163","display_name":"Jurnal Akuntansi & Auditing Indonesia","issn_l":"1410-2420","issn":["1410-2420","2528-6528"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315228","host_organization_name":"Islamic University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315228"],"host_organization_lineage_names":["Islamic University of Indonesia"],"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":"1410-2420","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journal.uii.ac.id/JAAI/article/download/3749/3326","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067347589","display_name":"Nur Cahyonowati","orcid":"https://orcid.org/0000-0002-5537-7097","observed_orcids":["https://orcid.org/0000-0002-5537-7097"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Nur Cahyonowati","raw_affiliation_strings":["Fakultas Ekonomi Universitas Diponegoro"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5067347589"],"corresponding_institution_ids":["https://openalex.org/I11855966"],"apc_list":{"value":2000000,"currency":"IDR","value_usd":131},"apc_paid":{"value":2000000,"currency":"IDR","value_usd":131},"fwci":12.5577,"has_fulltext":true,"cited_by_count":55,"citation_normalized_percentile":{"value":0.98353422,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"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/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"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"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"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"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":9.999999747378752e-05,"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"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0,"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/moral-hazard","display_name":"moral hazard","score":0.5759999752044678},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.7200000286102295},{"id":"https://openalex.org/keywords/tax-penalties","display_name":"tax sanctions","score":0.8550000190734863},{"id":"https://openalex.org/keywords/intrinsic-motivation","display_name":"intrinsic motivation","score":0.6909999847412109},{"id":"https://openalex.org/keywords/trust-in-the-legal-system","display_name":"trust in the legal system","score":0.6909999847412109},{"id":"https://openalex.org/keywords/tax-audit","display_name":"tax audit","score":0.49000000953674316},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.5389999747276306},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.4410000145435333},{"id":"https://openalex.org/keywords/semarang","display_name":"Semarang","score":0.6100000143051147}],"concepts":[{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3362674117088318}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:ojs.jurnal.uii.ac.id:article/3749","doi":null,"is_oa":true,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/view/3749","pdf_url":"https://journal.uii.ac.id/JAAI/article/download/3749/3326","source":{"id":"https://openalex.org/S4210233163","display_name":"Jurnal Akuntansi & Auditing Indonesia","issn_l":"1410-2420","issn":["1410-2420","2528-6528"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315228","host_organization_name":"Islamic University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315228"],"host_organization_lineage_names":["Islamic University of Indonesia"],"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":"1410-2420","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:uii:jaaife:v:15:y:2011:i:2:id:3749","doi":null,"is_oa":false,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/view/3749/3326","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:uii:jaaife:v:15:y:2011:i:2:p:161-177","doi":null,"is_oa":false,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/download/3749/3326","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:d22b4575e63b42b2b74d1280137ec5b0","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/d22b4575e63b42b2b74d1280137ec5b0","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":"Jurnal Akuntansi dan Auditing Indonesia, Vol 15, Iss 2 (2016)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:ojs.jurnal.uii.ac.id:article/3749","doi":null,"is_oa":true,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/view/3749","pdf_url":"https://journal.uii.ac.id/JAAI/article/download/3749/3326","source":{"id":"https://openalex.org/S4210233163","display_name":"Jurnal Akuntansi & Auditing Indonesia","issn_l":"1410-2420","issn":["1410-2420","2528-6528"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315228","host_organization_name":"Islamic University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315228"],"host_organization_lineage_names":["Islamic University of Indonesia"],"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":"1410-2420","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W10160981.pdf","grobid_xml":"https://content.openalex.org/works/W10160981.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7023862254","https://openalex.org/W7060527883","https://openalex.org/W3049598112","https://openalex.org/W2733429816","https://openalex.org/W2888425212","https://openalex.org/W7203784001","https://openalex.org/W7203728947","https://openalex.org/W6986315294","https://openalex.org/W3038446436","https://openalex.org/W7216309971"],"abstract_inverted_index":{"Penelitian":[0,16,66,85,118],"ini":[1,17,24,67,86,119,198],"bertujuan":[2],"untuk":[3,80,154,163,169,192],"menguji":[4],"tingkat":[5,115,122,177],"kepatuhan":[6,116,178,201,207,226,233],"pajak":[7,9,50,57,79,82,93,101,111,125,147,160,165,175,203,216,236],"wajib":[8,81,92,124,159,202,235],"orang":[10,83,94,237],"pribadi":[11,95],"dan":[12,36,106,188,217,222],"faktor-faktor":[13],"yang":[14,40,208,210,220],"mempengaruhinya.":[15],"terdorong":[18],"oleh":[19,140,212],"kondisi":[20],"perpajakan":[21,189,227],"Indonesia":[22,30,127,205],"saat":[23],"dibandingkan":[25],"dengan":[26,103],"negara-negara":[27],"ASEAN":[28,45],"lainnya.":[29,46],"memiliki":[31],"penerimaan":[32,49],"pajak,":[33,156,232,234],"tax":[34,37],"ratio":[35,39],"coverage":[38],"relatif":[41],"rendah":[42],"dibanding":[43],"negara":[44],"Upaya":[47],"peningkatan":[48],"telah":[51],"ditempuh":[52],"pemerintah":[53,70],"melalui":[54],"program":[55,60],"kampanye":[56],"namun":[58,157],"keampuhan":[59],"tersebut":[61],"belum":[62,128,223],"diuji":[63],"secara":[64,228],"empiris.":[65],"memandang":[68],"bahwa":[69,121,200],"perlu":[71],"mempertimbangkan":[72],"teori-teori":[73],"keperilakuan":[74],"dalam":[75],"rangka":[76],"menyusun":[77],"kebijakan":[78],"pribadi.":[84],"melakukan":[87],"survei":[88],"lapangan":[89],"terhadap":[90,180,185],"232":[91],"di":[96,126,204],"kota":[97],"Semarang.":[98],"Variabel":[99],"moral":[100,110,123,174,194,231],"diprediksi":[102,112],"variabel":[104,107,239],"kemasyarakatan":[105],"ekonomi.":[108],"Tingkat":[109,173],"akan":[113,149],"mempengaruhi":[114],"pajak.":[117,143,172],"menemukan":[120],"tumbuh":[129],"dari":[130,136],"motivasi":[131,151],"intrinsik":[132,152],"individu":[133],"melainkan":[134],"paksaan":[135],"faktor":[137],"eksternal":[138],"yaitu":[139],"besarnya":[141],"denda":[142,146,171,219],"Semakin":[144],"besar":[145],"maka":[148],"mengurangi":[150],"seseorang":[153,179],"membayar":[155,164,170],"demikian":[158],"tetap":[161],"termotivasi":[162],"karena":[166],"merasa":[167],"berat":[168],"menentukan":[176],"peraturan":[181],"perpajakan.":[182,195],"Faktor":[183],"kepercayaan":[184],"sistem":[186],"hukum":[187],"berperan":[190],"penting":[191],"meningkatkan":[193],"Hasil":[196],"penelitian":[197],"menunjukkan":[199],"adalah":[206],"dipaksakan":[209],"disebabkan":[211],"adanya":[213],"kemungkinan":[214],"pemeriksaan":[215],"ancaman":[218],"tinggi":[221],"pada":[224],"tahap":[225],"sukarela.Kata":[229],"kunci:":[230],"pribadi,":[238],"kemasyarakatan,":[240],"deterrence":[241],"variable.":[242]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":10},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":8},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-05T09:50:58.205359","created_date":"2016-06-24T00:00:00"}