{"id":"https://openalex.org/W2906841796","doi":"https://doi.org/10.33062/ajb.v3i2.233","title":"IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER\u2019S COMPLIANCE IN JAKARTA - INDONESIA","display_name":"IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER\u2019S COMPLIANCE IN JAKARTA - INDONESIA","publication_year":2018,"publication_date":"2018-12-29","ids":{"openalex":"https://openalex.org/W2906841796","doi":"https://doi.org/10.33062/ajb.v3i2.233","mag":"2906841796"},"language":"en","primary_location":{"id":"doi:10.33062/ajb.v3i2.233","doi":"https://doi.org/10.33062/ajb.v3i2.233","is_oa":true,"landing_page_url":"https://doi.org/10.33062/ajb.v3i2.233","pdf_url":"https://e-journal.stiebinaniaga.ac.id/index.php/Accounting/article/download/233/193","source":{"id":"https://openalex.org/S4210216642","display_name":"The Accounting Journal of Binaniaga","issn_l":"2527-4309","issn":["2527-4309","2580-1481"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276288","host_organization_name":"Universitas Binaniaga Indonesia","host_organization_lineage":["https://openalex.org/I4405276288"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Journal of Binaniaga","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://e-journal.stiebinaniaga.ac.id/index.php/Accounting/article/download/233/193","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089154864","display_name":"Riris Rotua Sitorus","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210097553","display_name":"Universitas 17 Agustus 1945 Jakarta","ror":"https://ror.org/00vp4y570","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210097553"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Riris Rotua Sitorus","raw_affiliation_strings":["Department of Accounting, University of 17 Agustus 1945, Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of 17 Agustus 1945, Jakarta, Indonesia","institution_ids":["https://openalex.org/I4210097553"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5089154864"],"corresponding_institution_ids":["https://openalex.org/I4210097553"],"apc_list":null,"apc_paid":null,"fwci":0.374,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.75953962,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"3","issue":"02","first_page":"55","last_page":"55"},"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/T10953","display_name":"E-Government and Public Services","score":0.0005000000237487257,"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"}},{"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-administration-modernization","display_name":"tax administration modernization","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.7979999780654907},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.8889999985694885},{"id":"https://openalex.org/keywords/electronic-filing","display_name":"e-filing","score":0.5210000276565552},{"id":"https://openalex.org/keywords/electronic-payments","display_name":"digital payments","score":0.8240000009536743},{"id":"https://openalex.org/keywords/electronic-registration","display_name":"electronic registration","score":0.7879999876022339},{"id":"https://openalex.org/keywords/electronic-tax-return","display_name":"electronic tax return","score":0.5870000123977661},{"id":"https://openalex.org/keywords/electronic-invoicing","display_name":"electronic invoicing","score":0.9769999980926514},{"id":"https://openalex.org/keywords/taxpayer-awareness","display_name":"taxpayer awareness","score":0.8880000114440918},{"id":"https://openalex.org/keywords/freelancers","display_name":"freelancers","score":0.6700000166893005},{"id":"https://openalex.org/keywords/tax-advisers","display_name":"tax advisors","score":0.6140000224113464},{"id":"https://openalex.org/keywords/jakarta","display_name":"Jakarta","score":0.6669999957084656}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9848302602767944},{"id":"https://openalex.org/C53844881","wikidata":"https://www.wikidata.org/wiki/Q856122","display_name":"Modernization theory","level":2,"score":0.7992575764656067},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.7405772805213928},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.6895778179168701},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6371147632598877},{"id":"https://openalex.org/C2992972582","wikidata":"https://www.wikidata.org/wiki/Q8161","display_name":"Tax administration","level":3,"score":0.6269230842590332},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.5884016156196594},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5483664870262146},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4816100001335144},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.38459768891334534},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.32892465591430664},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.28253668546676636},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2523324191570282},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2303677499294281},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.14984986186027527},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.13183066248893738},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1296088993549347},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1145024299621582},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0681588351726532},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33062/ajb.v3i2.233","doi":"https://doi.org/10.33062/ajb.v3i2.233","is_oa":true,"landing_page_url":"https://doi.org/10.33062/ajb.v3i2.233","pdf_url":"https://e-journal.stiebinaniaga.ac.id/index.php/Accounting/article/download/233/193","source":{"id":"https://openalex.org/S4210216642","display_name":"The Accounting Journal of Binaniaga","issn_l":"2527-4309","issn":["2527-4309","2580-1481"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276288","host_organization_name":"Universitas Binaniaga Indonesia","host_organization_lineage":["https://openalex.org/I4405276288"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Journal of Binaniaga","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33062/ajb.v3i2.233","doi":"https://doi.org/10.33062/ajb.v3i2.233","is_oa":true,"landing_page_url":"https://doi.org/10.33062/ajb.v3i2.233","pdf_url":"https://e-journal.stiebinaniaga.ac.id/index.php/Accounting/article/download/233/193","source":{"id":"https://openalex.org/S4210216642","display_name":"The Accounting Journal of Binaniaga","issn_l":"2527-4309","issn":["2527-4309","2580-1481"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276288","host_organization_name":"Universitas Binaniaga Indonesia","host_organization_lineage":["https://openalex.org/I4405276288"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Journal of Binaniaga","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7297000288963318}],"sustainable_development_goals_aurora":[],"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/W2906841796.pdf","grobid_xml":"https://content.openalex.org/works/W2906841796.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W6060375","https://openalex.org/W1497843627","https://openalex.org/W1774460361","https://openalex.org/W2083721298","https://openalex.org/W3186358886"],"related_works":["https://openalex.org/W4390292990","https://openalex.org/W1846765962","https://openalex.org/W1989548612","https://openalex.org/W177647108","https://openalex.org/W3034306901","https://openalex.org/W2576271158","https://openalex.org/W1878304877","https://openalex.org/W2907609268","https://openalex.org/W2911580876","https://openalex.org/W2955300177"],"abstract_inverted_index":{"This":[0],"study":[1,62],"provides":[2],"empirical":[3],"evidence":[4],"on":[5,15,103],"the":[6,76,96],"effect":[7],"of":[8,10,17,25,27,60,95,108],"modernization":[9,26],"tax":[11,28,73,109],"administration":[12,29],"and":[13,40,68,87],"awareness":[14,94],"compliance":[16,50],"individual":[18,65],"taxpayers":[19,114],"in":[20,55],"North":[21],"Jakarta.":[22],"The":[23,58],"Components":[24],"that":[30,81],"being":[31],"exogenous":[32,47],"variables":[33],"are":[34],"e-registration,":[35,82],"e-filing,":[36,83],"e-payment,":[37,84],"e-counseling,":[38,85],"e-SPT,":[39,86],"e-invoicing.":[41],"Awareness":[42],"taxpayer":[43,97],"variable":[44,54],"is":[45,51],"another":[46],"variable.":[48],"Tax":[49],"an":[52],"endogenous":[53],"this":[56,61],"study.":[57],"respondents":[59],"were":[63],"65":[64],"taxpayers,":[66],"freelancers":[67],"also":[69],"workers":[70],"as":[71],"a":[72],"consultant.":[74],"Using":[75],"Smart":[77],"PLS":[78],"software,":[79],"proved":[80],"einvoicing":[88],"significantly":[89],"influenced":[90],"taxpayer\u2019s":[91,104],"compliance.":[92],"While":[93],"does":[98],"not":[99],"have":[100],"any":[101],"influence":[102],"compliance.Key":[105],"words:":[106],"Modernization":[107],"administration,":[110],"Awareness,":[111],"Compliance,":[112],"Individual":[113]},"counts_by_year":[{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2025-10-10T00:00:00"}
