{"id":"https://openalex.org/W2990170632","doi":"https://doi.org/10.25181/prosemnas.v2018i0.1142","title":"Dampak Amnesti Pajak dan Sistem Administrasi Modern Terhadap Kepatuhan Wajib Pajak","display_name":"Dampak Amnesti Pajak dan Sistem Administrasi Modern Terhadap Kepatuhan Wajib Pajak","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2990170632","doi":"https://doi.org/10.25181/prosemnas.v2018i0.1142","mag":"2990170632"},"language":"id","primary_location":{"id":"mag:2990170632","doi":"https://doi.org/10.25181/prosemnas.v2018i0.1142","is_oa":false,"landing_page_url":"https://dummy.jurnal.polinela.ac.id/PROSIDING/article/view/1142","pdf_url":null,"source":{"id":"https://openalex.org/S4306524664","display_name":"Prosiding Seminar Nasional Pengembangan Teknologi Pertanian","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Prosiding Seminar Nasional Pengembangan Teknologi Pertanian","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/A5001837443","display_name":"Sri Risma Yenny","orcid":"https://orcid.org/0000-0003-1298-0408","observed_orcids":["https://orcid.org/0000-0003-1298-0408"]},"institutions":[{"id":"https://openalex.org/I4405275658","display_name":"STIE Prasetiya Mandiri Lampung","ror":"https://ror.org/042659q25","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275658"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sri Risma Yenny","raw_affiliation_strings":["STIE  Prasetiya Mandiri Lampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE  Prasetiya Mandiri Lampung","institution_ids":["https://openalex.org/I4405275658"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015966866","display_name":"Pulung Wicaksono","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275658","display_name":"STIE Prasetiya Mandiri Lampung","ror":"https://ror.org/042659q25","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275658"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Pulung Wicaksono","raw_affiliation_strings":["STIE  Prasetiya Mandiri Lampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE  Prasetiya Mandiri Lampung","institution_ids":["https://openalex.org/I4405275658"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405275658"],"apc_list":null,"apc_paid":null,"fwci":0.3616,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.69731835,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"2018","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":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/T12446","display_name":"Economic Growth and Fiscal Policies","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-amnesty","display_name":"tax amnesty","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9520000219345093},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.984000027179718},{"id":"https://openalex.org/keywords/taxpayer-identification-number-npwp","display_name":"taxpayer identification number (NPWP)","score":0.6990000009536743},{"id":"https://openalex.org/keywords/lampung","display_name":"Lampung","score":0.8700000047683716}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9918221831321716},{"id":"https://openalex.org/C2992972582","wikidata":"https://www.wikidata.org/wiki/Q8161","display_name":"Tax administration","level":3,"score":0.6741334199905396},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6015067100524902},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5413075089454651},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5197548270225525},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.4285372197628021},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4255872964859009},{"id":"https://openalex.org/C2778976748","wikidata":"https://www.wikidata.org/wiki/Q185943","display_name":"Amnesty","level":3,"score":0.4237959086894989},{"id":"https://openalex.org/C105776082","wikidata":"https://www.wikidata.org/wiki/Q617473","display_name":"Likert scale","level":2,"score":0.4231947064399719},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.42133694887161255},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.232462078332901},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.21011266112327576},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.17841315269470215},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.13812050223350525},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10198277235031128},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09347748756408691},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.0756135880947113},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.06288740038871765},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C169437150","wikidata":"https://www.wikidata.org/wiki/Q8458","display_name":"Human rights","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2990170632","doi":"https://doi.org/10.25181/prosemnas.v2018i0.1142","is_oa":false,"landing_page_url":"https://dummy.jurnal.polinela.ac.id/PROSIDING/article/view/1142","pdf_url":null,"source":{"id":"https://openalex.org/S4306524664","display_name":"Prosiding Seminar Nasional Pengembangan Teknologi Pertanian","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Prosiding Seminar Nasional Pengembangan Teknologi Pertanian","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.9595999717712402,"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":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W230969965","https://openalex.org/W1408657181","https://openalex.org/W2128467471","https://openalex.org/W2221926696","https://openalex.org/W2441154546","https://openalex.org/W2611854098","https://openalex.org/W2793593592","https://openalex.org/W2909073586"],"related_works":["https://openalex.org/W4401927094","https://openalex.org/W4409898279","https://openalex.org/W4409842932","https://openalex.org/W2981136950","https://openalex.org/W2967306854","https://openalex.org/W7004986907","https://openalex.org/W2965450269","https://openalex.org/W1878304877","https://openalex.org/W2576271158","https://openalex.org/W7218091799"],"abstract_inverted_index":{"The":[0,30,44,59,90],"purpose":[1],"of":[2,10,13,92],"this":[3,62],"study":[4,63,94],"was":[5],"to":[6,54,84],"find":[7],"empirical":[8],"evidence":[9],"the":[11,17,34,93,109],"impact":[12],"tax":[14,97],"amnesty":[15,98],"and":[16],"modern":[18,110],"administration":[19,111],"system":[20,112],"on":[21,24,103,117],"taxpayer":[22,35,104,118],"compliance":[23],"individual":[25],"taxpayers":[26],"in":[27,41,61],"Lampung":[28,42],"Province.":[29,43],"object":[31],"chosen":[32],"is":[33,75],"who":[36],"already":[37],"has":[38,99,113],"an":[39],"NPWP":[40],"data":[45,49,86],"used":[46],"are":[47],"primary":[48],"obtained":[50,87],"by":[51],"distributing":[52],"questionnaires":[53],"respondents":[55],"with":[56,79],"Likert":[57],"scale.":[58],"sample":[60],"were":[64,68],"114":[65],"people.":[66],"Samples":[67],"taken":[69],"randomly":[70],"(rendom":[71],"sampling).":[72],"This":[73],"research":[74,78],"a":[76,100,114],"quantitative":[77],"warpPLS":[80],"3.0":[81],"test":[82],"equipment,":[83],"process":[85],"from":[88],"questionnaires.":[89],"results":[91],"show":[95],"that":[96],"significant":[101,115],"effect":[102,116],"compliance,":[105],"as":[106,108],"well":[107],"compliance.":[119],"Keywords:":[121],"Tax":[122],"Amnesty,":[123],"Modern":[124],"Administration":[125],"System,":[126],"Taxpayer":[127],"Compliance":[128]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-12-05T00:00:00"}
