{"id":"https://openalex.org/W2515500513","doi":null,"title":"PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL","display_name":"PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL","publication_year":2016,"publication_date":"2016-09-07","ids":{"openalex":"https://openalex.org/W2515500513","mag":"2515500513"},"language":"id","primary_location":{"id":"mag:2515500513","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/17183/0","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/17183/0","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017208380","display_name":"I Nyoman Wirya Sentanu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"I Nyoman Wirya Sentanu","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052495720","display_name":"Putu Ery Setiawan","orcid":"https://orcid.org/0009-0004-7289-2324","observed_orcids":["https://orcid.org/0009-0004-7289-2324"]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Putu Ery Setiawan","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126826664"],"apc_list":null,"apc_paid":null,"fwci":2.2911,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":{"value":0.90091198,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"16","issue":"1","first_page":"306","last_page":"332"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"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":0.9990000128746033,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.00019999999494757503,"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/T11461","display_name":"Local Government Finance and Decentralization","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.921999990940094},{"id":"https://openalex.org/keywords/service-quality","display_name":"service quality","score":0.7760000228881836},{"id":"https://openalex.org/keywords/moral-obligation","display_name":"moral obligation","score":0.9580000042915344},{"id":"https://openalex.org/keywords/tax-penalties","display_name":"tax sanctions","score":0.9940000176429749},{"id":"https://openalex.org/keywords/local-taxation","display_name":"local taxation","score":0.7950000166893005},{"id":"https://openalex.org/keywords/hotel-tax","display_name":"hotel tax","score":0.7229999899864197},{"id":"https://openalex.org/keywords/regional-revenue-office","display_name":"regional revenue office","score":0.6850000023841858},{"id":"https://openalex.org/keywords/badung","display_name":"Badung","score":0.9670000076293945}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.8435633182525635},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7161116003990173},{"id":"https://openalex.org/C162118431","wikidata":"https://www.wikidata.org/wiki/Q4672604","display_name":"Accidental sampling","level":3,"score":0.6182250380516052},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6007612347602844},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5733786821365356},{"id":"https://openalex.org/C2777107957","wikidata":"https://www.wikidata.org/wiki/Q2648051","display_name":"Moral obligation","level":2,"score":0.5027730464935303},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.48590531945228577},{"id":"https://openalex.org/C2993958944","wikidata":"https://www.wikidata.org/wiki/Q973587","display_name":"Internal revenue","level":3,"score":0.45312076807022095},{"id":"https://openalex.org/C2778447849","wikidata":"https://www.wikidata.org/wiki/Q2648051","display_name":"Obligation","level":2,"score":0.41368094086647034},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.39881908893585205},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.365597128868103},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.34974807500839233},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.30395975708961487},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2699149250984192},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.19049230217933655},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11095696687698364},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09214556217193604},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2515500513","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/17183/0","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null}],"best_oa_location":{"id":"mag:2515500513","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/17183/0","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.833299994468689,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3164852255","https://openalex.org/W2339652239","https://openalex.org/W4393108180","https://openalex.org/W3170366864","https://openalex.org/W2186566701","https://openalex.org/W1521878754","https://openalex.org/W2584256640","https://openalex.org/W3009370954","https://openalex.org/W4412829462","https://openalex.org/W3037241331"],"abstract_inverted_index":{"Local":[0,12,21],"taxes":[1,3],"are":[2],"that":[4,83],"implementation":[5],"is":[6,15,28,84,92,100],"carried":[7],"out":[8],"by":[9],"local":[10],"governments.":[11],"tax":[13,22,47,117,126,130,134],"revenue":[14,23],"used":[16,99],"to":[17,37],"finance":[18],"regional":[19],"development.":[20],"Badung":[24,54],"one":[25],"of":[26,42,65,70,110],"which":[27],"sourced":[29],"from":[30],"the":[31,40,63,108],"hotel":[32],"tax.":[33],"This":[34,58,105],"study":[35,106],"aims":[36],"determine":[38],"whether":[39],"quality":[41,112],"service,":[43],"moral":[44,121],"obligation":[45,122],"and":[46,88,129],"penalties":[48,131],"affect":[49,133],"taxpayer":[50],"compliance":[51,118,127,135],"hotels":[52],"in":[53],"Regional":[55],"Revenue":[56,66],"Office.":[57],"research":[59],"was":[60],"conducted":[61],"at":[62],"Department":[64],"Badung.":[67],"The":[68,77,96],"number":[69],"samples":[71],"studied":[72],"were":[73],"94":[74],"taxpayers":[75],"hotels.":[76],"sampling":[78],"method":[79],"using":[80],"a":[81,120],"technique":[82,98],"based":[85],"on":[86,116,125],"coincidence":[87],"accidental":[89],"data":[90],"collection":[91],"done":[93],"through":[94],"questionnaires.":[95],"analysis":[97],"multiple":[101],"linear":[102],"regression":[103],"analysis.":[104],"obtain":[107],"results":[109],"service":[111],"has":[113],"positive":[114,123],"influence":[115],"hotel,":[119],"effect":[124],"hotels,":[128],"negatively":[132],"hotel.":[136]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-09-16T00:00:00"}