{"id":"https://openalex.org/W3132501100","doi":"https://doi.org/10.37304/jispar.v3i2.375","title":"IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HOTEL DAN PENGINAPANDI KABUPATEN SINTANG PROVINSI KALIMANTAN BARAT","display_name":"IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HOTEL DAN PENGINAPANDI KABUPATEN SINTANG PROVINSI KALIMANTAN BARAT","publication_year":2021,"publication_date":"2021-01-16","ids":{"openalex":"https://openalex.org/W3132501100","doi":"https://doi.org/10.37304/jispar.v3i2.375","mag":"3132501100"},"language":"id","primary_location":{"id":"doi:10.37304/jispar.v3i2.375","doi":"https://doi.org/10.37304/jispar.v3i2.375","is_oa":true,"landing_page_url":"https://doi.org/10.37304/jispar.v3i2.375","pdf_url":null,"source":{"id":"https://openalex.org/S4210225109","display_name":"Journal Ilmu Sosial Politik dan Pemerintahan","issn_l":"2089-6123","issn":["2089-6123","2684-9119"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661703","host_organization_name":"University of Palangka Raya","host_organization_lineage":["https://openalex.org/P4404661703"],"host_organization_lineage_names":["University of Palangka Raya"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal Ilmu Sosial, Politik dan Pemerintahan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.37304/jispar.v3i2.375","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5109501742","display_name":"Tresia Kristiana","orcid":"https://orcid.org/0000-0002-7585-5439","observed_orcids":["https://orcid.org/0000-0002-7585-5439"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"TRESIA KRISTIANA","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5109501742"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.1503,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.8201721,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"3","issue":"2","first_page":"1","last_page":"12"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.8208000063896179,"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"}},"topics":[{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.8208000063896179,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.07349999994039536,"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":0.06400000303983688,"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-policy-implementation","display_name":"tax policy implementation","score":0.746999979019165},{"id":"https://openalex.org/keywords/local-own-source-revenue","display_name":"local own-source revenue","score":0.8809999823570251},{"id":"https://openalex.org/keywords/regional-tax-revenue","display_name":"regional tax revenue","score":0.5799999833106995},{"id":"https://openalex.org/keywords/sintang-regency","display_name":"Sintang Regency","score":0.8230000138282776},{"id":"https://openalex.org/keywords/employee-incentives","display_name":"employee incentives","score":0.7300000190734863},{"id":"https://openalex.org/keywords/regional-regulation","display_name":"regional regulation","score":0.38199999928474426}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4794118106365204},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.47508302330970764},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4643791913986206},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.38158565759658813},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.37304/jispar.v3i2.375","doi":"https://doi.org/10.37304/jispar.v3i2.375","is_oa":true,"landing_page_url":"https://doi.org/10.37304/jispar.v3i2.375","pdf_url":null,"source":{"id":"https://openalex.org/S4210225109","display_name":"Journal Ilmu Sosial Politik dan Pemerintahan","issn_l":"2089-6123","issn":["2089-6123","2684-9119"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661703","host_organization_name":"University of Palangka Raya","host_organization_lineage":["https://openalex.org/P4404661703"],"host_organization_lineage_names":["University of Palangka Raya"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal Ilmu Sosial, Politik dan Pemerintahan","raw_type":"journal-article"},{"id":"pmh:oai:e-journal.upr.ac.id:article/375","doi":null,"is_oa":true,"landing_page_url":"https://e-journal.upr.ac.id/index.php/JISPAR/article/view/375","pdf_url":"https://e-journal.upr.ac.id/index.php/JISPAR/article/download/375/1931","source":{"id":"https://openalex.org/S4210225109","display_name":"Journal Ilmu Sosial Politik dan Pemerintahan","issn_l":"2089-6123","issn":["2089-6123","2684-9119"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661703","host_organization_name":"University of Palangka Raya","host_organization_lineage":["https://openalex.org/P4404661703"],"host_organization_lineage_names":["University of Palangka Raya"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.37304/jispar.v3i2","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.37304/jispar.v3i2.375","doi":"https://doi.org/10.37304/jispar.v3i2.375","is_oa":true,"landing_page_url":"https://doi.org/10.37304/jispar.v3i2.375","pdf_url":null,"source":{"id":"https://openalex.org/S4210225109","display_name":"Journal Ilmu Sosial Politik dan Pemerintahan","issn_l":"2089-6123","issn":["2089-6123","2684-9119"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661703","host_organization_name":"University of Palangka Raya","host_organization_lineage":["https://openalex.org/P4404661703"],"host_organization_lineage_names":["University of Palangka Raya"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal Ilmu Sosial, Politik dan Pemerintahan","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.666700005531311,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3132501100.pdf","grobid_xml":"https://content.openalex.org/works/W3132501100.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W104524020","https://openalex.org/W1562770622","https://openalex.org/W2320105048","https://openalex.org/W3119099503","https://openalex.org/W3128963820","https://openalex.org/W3158283584","https://openalex.org/W3201211954","https://openalex.org/W6633697373"],"related_works":["https://openalex.org/W2981698698","https://openalex.org/W7061025484","https://openalex.org/W7066388120","https://openalex.org/W2980422682","https://openalex.org/W2600498129","https://openalex.org/W7007882145","https://openalex.org/W2980567816","https://openalex.org/W2997162545","https://openalex.org/W2805938590","https://openalex.org/W7162962563"],"abstract_inverted_index":{"Penelitian":[0,64],"ini":[1,65,179],"tentang":[2,136],"Implementasi":[3],"Kebijakan":[4],"Pemungutan":[5],"Pajak":[6,157],"Hotel":[7,158],"dan":[8,53,78,82,94,131,143,159,167,201],"Penginapan,":[9],"terdapat":[10],"berbagai":[11],"model":[12],"yang":[13,30,55,184],"dapat":[14,42],"mendukung":[15],"pelaksanaan":[16],"kebijakan":[17,108,128,188,197],"guna":[18],"meningkatkan":[19],"Pendapatan":[20],"Asli":[21],"Daerah":[22,119,135],"dari":[23,58,88,155,164,177,194],"sektor":[24],"pajak":[25,37],"daearah,":[26],"terindikasi":[27],"hasil":[28,35,154],"pemungutan":[29,156],"dilakukan":[31,73],"mengalami":[32,161],"fluktuasi":[33],"sehingga":[34,153],"pungutan":[36],"belum":[38,41,170],"optimal,":[39],"serta":[40],"dijadikan":[43],"sebagai":[44],"sumber":[45,60],"keuangan":[46],"daerah,":[47],"untuk":[48,84],"membiayai":[49],"kegiatan":[50,93],"pemerintahan":[51],"daerah":[52,62],"pembangunan":[54],"seharusnya":[56],"digali":[57],"potensi":[59],"daya":[61],"yangdimiliki.":[63],"menggunakan":[66],"metode":[67],"deskriptif":[68],"kualitatif.":[69],"Teknik":[70],"pengumpulan":[71],"data":[72,76,85],"dengan":[74],"mengumpulkan":[75],"primer":[77],"sekunder":[79,86],"melalui":[80],"wawancara":[81],"observasi,":[83],"didapatkan":[87],"dokumen":[89],"resmi,":[90],"berupa":[91],"laporan":[92],"Peraturan":[95,118,134],"perundang-undangan":[96],"yangberlaku.":[97],"Hasil":[98],"penelitian":[99,178],"menunjukan":[100],"bahwa":[101],"beban":[102],"kerja":[103,191],"staf":[104],"pelaksana":[105],"dalam":[106,117,133],"mengimplementasikan":[107],"melebihi":[109],"kemampuannya,":[110],"insentif":[111],"masih":[112],"minim":[113],"namun":[114],"telah":[115,129],"diatur":[116,132],"Nomor":[120],"5":[121],"Tahun":[122],"2009,":[123],"disisi":[124],"lain":[125,183],"standar":[126],"tujuan":[127],"ada":[130],"Satuan":[137],"Organisasi":[138],"Perangkat":[139],"Daerah.":[140],"Komunikasi":[141],"internal":[142],"eksternal":[144],"cukup":[145,151],"efektif,":[146],"lingkungan":[147],"sosial,":[148],"ekonomi,":[149],"politik":[150],"mendukung,":[152],"Penginapan":[160],"peningkatan":[162],"dilihat":[163],"pencapaian":[165],"target":[166],"realisasi":[168],"meskipun":[169],"signifikan":[171],"peningkatannya":[172],"jika":[173],"dibandingkan":[174],"denganpotensinya.":[175],"Temuan":[176],"adalah":[180],"adanya":[181],"faktor":[182],"mempengaruhi":[185],"keberhasilan":[186],"implementasi":[187,196],"yaitu":[189,204],"sistem":[190],"merupakan":[192],"pengembangan":[193],"teori":[195],"menurut":[198],"Van":[199,202],"Meter":[200],"Horn":[203],"dimensistandar.":[205]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2021-03-01T00:00:00"}