{"id":"https://openalex.org/W2994495602","doi":null,"title":"PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH","display_name":"PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH","publication_year":2019,"publication_date":"2019-11-13","ids":{"openalex":"https://openalex.org/W2994495602","mag":"2994495602"},"language":"id","primary_location":{"id":"mag:2994495602","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.lmiimedan.net/index.php/jm/article/view/68/65","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Manajemen","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/A5033892253","display_name":"Arthur Simanjuntak","orcid":"https://orcid.org/0000-0003-2881-1158","observed_orcids":["https://orcid.org/0000-0003-2881-1158"]},"institutions":[{"id":"https://openalex.org/I3132896252","display_name":"Universitas Methodist Indonesia","ror":"https://ror.org/01a6gjq30","country_code":"ID","type":"education","lineage":["https://openalex.org/I3132896252"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arthur Simanjuntak","raw_affiliation_strings":["Universitas Methodist Indonesia,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Methodist Indonesia,","institution_ids":["https://openalex.org/I3132896252"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110789531","display_name":"Mitha Christina Ginting","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3132896252","display_name":"Universitas Methodist Indonesia","ror":"https://ror.org/01a6gjq30","country_code":"ID","type":"education","lineage":["https://openalex.org/I3132896252"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mitha Christina Ginting","raw_affiliation_strings":["Universitas Methodist Indonesia,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Methodist Indonesia,","institution_ids":["https://openalex.org/I3132896252"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3132896252"],"apc_list":null,"apc_paid":null,"fwci":1.794,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.8856917,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":98,"max":99},"biblio":{"volume":"5","issue":"2","first_page":"183","last_page":"194"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9897000193595886,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9897000193595886,"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":0.00989999994635582,"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":9.999999747378752e-05,"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/regional-taxes","display_name":"regional taxation","score":0.7129999995231628},{"id":"https://openalex.org/keywords/regional-levies","display_name":"regional levies","score":0.7730000019073486},{"id":"https://openalex.org/keywords/general-allocation-fund","display_name":"general allocation fund","score":0.8410000205039978},{"id":"https://openalex.org/keywords/special-allocation-fund","display_name":"special allocation fund","score":0.9980000257492065},{"id":"https://openalex.org/keywords/regional-government-expenditure","display_name":"regional government spending","score":0.6019999980926514},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.6309999823570251},{"id":"https://openalex.org/keywords/fiscal-decentralization","display_name":"fiscal decentralization","score":0.6869999766349792},{"id":"https://openalex.org/keywords/north-sumatra-regencies-and-cities","display_name":"North Sumatra regencies and cities","score":0.8730000257492065}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3649904131889343}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2994495602","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.lmiimedan.net/index.php/jm/article/view/68/65","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Manajemen","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7045311878","https://openalex.org/W3184885932","https://openalex.org/W7202066559","https://openalex.org/W3082314526","https://openalex.org/W2890000665","https://openalex.org/W2604819063","https://openalex.org/W7215821818","https://openalex.org/W2944745345","https://openalex.org/W6989363549","https://openalex.org/W4384435276"],"abstract_inverted_index":{"Penelitian":[0,41],"ini":[1,35,42,83,128],"bertujuan":[2,43],"untuk":[3,44,71],"mengetahui":[4],"apakah":[5],"Pajak":[6,47,141,168],"Daerah,":[7,9,48,50,142,144,169,171],"Retribusi":[8,49,143,170],"Dana":[10,14,51,55,146,156,172,176],"Alokasi":[11,15,52,56,147,157,173,177],"Umum":[12,148,174],"dan":[13,32,54,75,104,145,175],"Kh":[16],"u":[18],"sus":[20],"berpengaruh":[21,149,159,179],"terhadap":[22,58,152,163,182],"Belanja":[23,59,61,105,153,164,183],"Daerah":[24,62,106],"pada":[25,118],"Kabupaten/Kota":[26,37],"di":[27,38],"Provinsi":[28],"Sumatera":[29,39,122],"Utara.":[30,40,123],"Populasi":[31],"sampel":[33],"penelitian":[34,82,127,137],"adalah":[36],"menganalisis":[45],"pengaruh":[46],"Umum,":[53],"Khusus":[57,158,178],"Daerah.":[60,154,165,184],"mempunyai":[63],"peranan":[64],"penting":[65],"dalam":[66,126],"menjalankan":[67],"sistem":[68],"pemerintahan":[69],"yaitu":[70],"meningkatkan":[72],"kesejahteraan":[73],"publik":[74],"sebagai":[76],"wujud":[77],"dari":[78,98],"good":[79],"governance.":[80],"Dalam":[81],"menggunakan":[84,94],"analisis":[85],"regresi":[86],"linier":[89],"berganda":[92],"dengan":[93,111,113],"data":[95,134],"yang":[96,116],"diperoleh":[97],"ringkasan":[99],"laporan":[100],"realisasi":[101],"Anggaran":[102],"Pendapatan":[103],"(APBD)":[107],"tahun":[108],"2013":[109],"sampai":[110],"2017":[112],"format":[114],"SAP":[115],"dipublikasikan":[117],"Badan":[119],"Pusat":[120],"Stasistik":[121],"Jumlah":[124],"observasi":[125],"setelah":[129],"dilakukan":[130],"trimming":[131],"menjadi":[132],"111":[133],"observasi.":[135],"Hasil":[136],"secara":[138],"parsial":[139],"bahwa":[140],"positif":[150,160,180],"signifikan":[151,162,181],"Sedangkan":[155],"tidak":[161],"Secara":[166],"simultan,":[167]},"counts_by_year":[{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":6}],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2019-12-13T00:00:00"}