{"id":"https://openalex.org/W2988898518","doi":null,"title":"Tax compliance and procedural fairness in SME","display_name":"Tax compliance and procedural fairness in SME","publication_year":2019,"publication_date":"2019-07-01","ids":{"openalex":"https://openalex.org/W2988898518","mag":"2988898518"},"language":"en","primary_location":{"id":"mag:2988898518","doi":null,"is_oa":false,"landing_page_url":"http://repository.perbanas.id/xmlui/handle/123456789/1725","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060163043","display_name":"Wiwiek Prihandini","orcid":"https://orcid.org/0000-0003-0214-8570","observed_orcids":["https://orcid.org/0000-0003-0214-8570"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wiwiek Prihandini","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-0214-8570","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035265924","display_name":"Mustanwir Zuhri","orcid":"https://orcid.org/0009-0000-9992-2264","observed_orcids":["https://orcid.org/0009-0000-9992-2264"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mustanwir Zuhri","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5027882813","display_name":"Adi Susilo Jahja","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Adi Susilo Jahja","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.2964,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.66487,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"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":0.9984999895095825,"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":0.9984999895095825,"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/T14030","display_name":"Taxation and Legal Issues","score":0.0006000000284984708,"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"}},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"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":1.0},{"id":"https://openalex.org/keywords/procedural-justice","display_name":"procedural justice","score":0.9990000128746033},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.968999981880188},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.6299999952316284},{"id":"https://openalex.org/keywords/taxpayer-rights","display_name":"taxpayer rights","score":0.6100000143051147}],"concepts":[{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.6767016649246216},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6160571575164795},{"id":"https://openalex.org/C2779149496","wikidata":"https://www.wikidata.org/wiki/Q442100","display_name":"Procedural justice","level":3,"score":0.5073613524436951},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.18607354164123535},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.13470304012298584},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.08943149447441101},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2988898518","doi":null,"is_oa":false,"landing_page_url":"http://repository.perbanas.id/xmlui/handle/123456789/1725","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1975259537","https://openalex.org/W1982058541","https://openalex.org/W2011886083","https://openalex.org/W2080909209","https://openalex.org/W2130864893","https://openalex.org/W2164357608","https://openalex.org/W2288302379"],"related_works":["https://openalex.org/W7081572134","https://openalex.org/W3164678411","https://openalex.org/W7081637496","https://openalex.org/W6981146271","https://openalex.org/W7081635003","https://openalex.org/W7211918286","https://openalex.org/W3206089335","https://openalex.org/W2964353274","https://openalex.org/W3111170155","https://openalex.org/W3199261461"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-11-22T00:00:00"}
