{"id":"https://openalex.org/W2896972682","doi":"https://doi.org/10.33369/j.akuntansi.8.1.1-14","title":"PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","display_name":"PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","publication_year":2019,"publication_date":"2019-06-17","ids":{"openalex":"https://openalex.org/W2896972682","doi":"https://doi.org/10.33369/j.akuntansi.8.1.1-14","mag":"2896972682"},"language":"en","primary_location":{"id":"doi:10.33369/j.akuntansi.8.1.1-14","doi":"https://doi.org/10.33369/j.akuntansi.8.1.1-14","is_oa":true,"landing_page_url":"https://doi.org/10.33369/j.akuntansi.8.1.1-14","pdf_url":"https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/download/7589/3792","source":{"id":"https://openalex.org/S4210187457","display_name":"Jurnal Akuntansi","issn_l":"2303-0356","issn":["2303-0356","2303-0364"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404660703","host_organization_name":"University of Bengkulu","host_organization_lineage":["https://openalex.org/P4404660703"],"host_organization_lineage_names":["University of Bengkulu"],"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":"Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/download/7589/3792","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062375510","display_name":"Stefani Siahaan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I47755478","display_name":"University of Bengkulu","ror":"https://ror.org/04w077t62","country_code":"ID","type":"education","lineage":["https://openalex.org/I47755478"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Stefani Siahaan","raw_affiliation_strings":["Universitas Bengkulu , Jl. WR. Supratman , Kandang Limun , Muara Bangkahulu , Bengkulu 1 ,","PENDAHULUAN Pembangunan","Universitas Bengkulu, Jl. WR. Supratman,Kandang Limun, Muara Bangkahulu, Bengkulu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bengkulu , Jl. WR. Supratman , Kandang Limun , Muara Bangkahulu , Bengkulu 1 ,","institution_ids":["https://openalex.org/I47755478"]},{"raw_affiliation_string":"PENDAHULUAN Pembangunan","institution_ids":[]},{"raw_affiliation_string":"Universitas Bengkulu, Jl. WR. Supratman,Kandang Limun, Muara Bangkahulu, Bengkulu","institution_ids":["https://openalex.org/I47755478"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5113860045","display_name":"Halimatusyadiah Halimatusyadiah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Halimatusyadiah Halimatusyadiah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":351000,"currency":"IDR","value_usd":22},"apc_paid":{"value":351000,"currency":"IDR","value_usd":22},"fwci":8.7389,"has_fulltext":true,"cited_by_count":61,"citation_normalized_percentile":{"value":0.97533294,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"8","issue":"1","first_page":"1","last_page":"14"},"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":0.0,"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/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/taxpayer-awareness","display_name":"taxpayer awareness","score":0.796999990940094},{"id":"https://openalex.org/keywords/tax-socialization","display_name":"tax socialization","score":0.9990000128746033},{"id":"https://openalex.org/keywords/fiscal-services","display_name":"fiscal services","score":0.6890000104904175},{"id":"https://openalex.org/keywords/tax-penalties","display_name":"tax sanctions","score":0.9929999709129333},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.8759999871253967},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.9810000061988831},{"id":"https://openalex.org/keywords/bengkulu-city","display_name":"Bengkulu City","score":0.7910000085830688}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9956429600715637},{"id":"https://openalex.org/C25032326","wikidata":"https://www.wikidata.org/wiki/Q185467","display_name":"Socialization","level":2,"score":0.6852517127990723},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6095309257507324},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5389689803123474},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.5147519111633301},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.48843517899513245},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1820518672466278},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16345784068107605},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.11239346861839294},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0842123031616211},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0823087990283966}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.33369/j.akuntansi.8.1.1-14","doi":"https://doi.org/10.33369/j.akuntansi.8.1.1-14","is_oa":true,"landing_page_url":"https://doi.org/10.33369/j.akuntansi.8.1.1-14","pdf_url":"https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/download/7589/3792","source":{"id":"https://openalex.org/S4210187457","display_name":"Jurnal Akuntansi","issn_l":"2303-0356","issn":["2303-0356","2303-0364"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404660703","host_organization_name":"University of Bengkulu","host_organization_lineage":["https://openalex.org/P4404660703"],"host_organization_lineage_names":["University of Bengkulu"],"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":"Jurnal Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:ejournal.unib.ac.id:article/7589","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/7589","pdf_url":"https://ejournal.unib.ac.id/JurnalAkuntansi/article/download/7589/3792","source":{"id":"https://openalex.org/S4210187457","display_name":"Jurnal Akuntansi","issn_l":"2303-0356","issn":["2303-0356","2303-0364"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404660703","host_organization_name":"University of Bengkulu","host_organization_lineage":["https://openalex.org/P4404660703"],"host_organization_lineage_names":["University of Bengkulu"],"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":"2303-0356","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:6b39ddb6a2094a54bf5651f048993777","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/6b39ddb6a2094a54bf5651f048993777","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, Vol 8, Iss 1, Pp 1-14 (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.33369/j.akuntansi.8.1.1-14","doi":"https://doi.org/10.33369/j.akuntansi.8.1.1-14","is_oa":true,"landing_page_url":"https://doi.org/10.33369/j.akuntansi.8.1.1-14","pdf_url":"https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/download/7589/3792","source":{"id":"https://openalex.org/S4210187457","display_name":"Jurnal Akuntansi","issn_l":"2303-0356","issn":["2303-0356","2303-0364"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404660703","host_organization_name":"University of Bengkulu","host_organization_lineage":["https://openalex.org/P4404660703"],"host_organization_lineage_names":["University of Bengkulu"],"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":"Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","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":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2896972682.pdf","grobid_xml":"https://content.openalex.org/works/W2896972682.grobid-xml"},"referenced_works_count":18,"referenced_works":["https://openalex.org/W159311558","https://openalex.org/W981545719","https://openalex.org/W1249446237","https://openalex.org/W1497592595","https://openalex.org/W1521958167","https://openalex.org/W1583982689","https://openalex.org/W1598118954","https://openalex.org/W2441154546","https://openalex.org/W2578057308","https://openalex.org/W2593095382","https://openalex.org/W2625964068","https://openalex.org/W2738824085","https://openalex.org/W2773423641","https://openalex.org/W2799392452","https://openalex.org/W2894583547","https://openalex.org/W3029915038","https://openalex.org/W3128963820","https://openalex.org/W4299578254"],"related_works":["https://openalex.org/W7219526480","https://openalex.org/W3140431722","https://openalex.org/W2948287328","https://openalex.org/W2898514638","https://openalex.org/W4411123290","https://openalex.org/W3096510322","https://openalex.org/W2794799374","https://openalex.org/W2175055204","https://openalex.org/W2947257055","https://openalex.org/W2994337417"],"abstract_inverted_index":{"This":[0,95],"research":[1,66,96,137],"is":[2],"intended":[3],"to":[4,29,91,104],"increase":[5],"tax":[6,8,13,74,110,113,152,157],"awareness,":[7],"socialization,":[9,154],"fiscal":[10,86,155],"service,":[11,156],"and":[12,73,85,112,159],"penalties.":[14,114],"The":[15,35,62,115],"data":[16,25],"used":[17],"in":[18,32,130],"this":[19,118],"study":[20],"were":[21,51],"primary":[22],"data.":[23],"Primary":[24],"from":[26],"questionnaires":[27,38,46],"distributed":[28,39],"Individual":[30],"Taxpayer":[31,142],"Bengkulu":[33,103],"City.":[34],"number":[36],"of":[37,64,70,83,117,133],"was":[40],"109":[41],"questionnaires,":[42],"but":[43],"only":[44,121],"104":[45],"could":[47],"be":[48],"processed.":[49],"Data":[50],"analyzed":[52],"by":[53,108],"using":[54,59],"multiple":[55],"linear":[56],"regression":[57],"analysis":[58],"SPSS":[60],"program.":[61],"results":[63],"the":[65,68,81,131],"indicate":[67],"existence":[69],"taxation":[71,84],"awareness":[72,111],"penalties":[75],"on":[76],"positive":[77],"individual":[78,92,123,141],"Taxpayer,":[79],"while":[80],"socialization":[82],"service":[87],"does":[88],"not":[89],"apply":[90],"taxpayer":[93,106,124,161],"compliance.":[94,162],"can":[97],"contribute":[98],"for":[99],"KPP":[100],"Pratama":[101],"Kota":[102],"improve":[105],"compliance":[107],"raising":[109],"limitations":[116],"study,":[119],"researchers":[120],"use":[122],"respondents":[125],"who":[126,143],"have":[127],"business":[128],"activities":[129],"city":[132],"Bengkulu.":[134],"For":[135],"further":[136],"may":[138],"add":[139],"an":[140],"has":[144],"a":[145],"free":[146],"employment":[147],"or":[148],"corporate":[149],"taxpayerKey":[150],"Words:":[151],"awareness,tax":[153],"penalties,":[158],"personal":[160]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":21},{"year":2022,"cited_by_count":15},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":3}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2018-10-26T00:00:00"}
