{"id":"https://openalex.org/W3174696479","doi":"https://doi.org/10.34005/akrual.v2i1.1043","title":"Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Dalam Membayar PBB-P2","display_name":"Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Dalam Membayar PBB-P2","publication_year":2020,"publication_date":"2020-09-27","ids":{"openalex":"https://openalex.org/W3174696479","doi":"https://doi.org/10.34005/akrual.v2i1.1043","mag":"3174696479"},"language":"en","primary_location":{"id":"doi:10.34005/akrual.v2i1.1043","doi":"https://doi.org/10.34005/akrual.v2i1.1043","is_oa":true,"landing_page_url":"https://doi.org/10.34005/akrual.v2i1.1043","pdf_url":"https://uia.e-journal.id/Akrual/article/download/1043/596","source":{"id":"https://openalex.org/S4390296746","display_name":"AKRUAL Jurnal Akuntansi dan Keuangan","issn_l":"2746-444X","issn":["2746-444X"],"is_oa":true,"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":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL : Jurnal Akuntansi dan Keuangan","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://uia.e-journal.id/Akrual/article/download/1043/596","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035417365","display_name":"Median Wilestari","orcid":"https://orcid.org/0000-0003-0971-4467","observed_orcids":["https://orcid.org/0000-0003-0971-4467"]},"institutions":[{"id":"https://openalex.org/I4210129602","display_name":"Universitas Islam As-Syafi'iyah","ror":"https://ror.org/0346k5011","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210129602"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Median Wilestari","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah","institution_ids":["https://openalex.org/I4210129602"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5113262736","display_name":"Mutiara Ramadhani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210129602","display_name":"Universitas Islam As-Syafi'iyah","ror":"https://ror.org/0346k5011","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210129602"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mutiara Ramadhani","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah","institution_ids":["https://openalex.org/I4210129602"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210129602"],"apc_list":null,"apc_paid":null,"fwci":1.1994,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.85229154,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"2","issue":"1","first_page":"36","last_page":"54"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"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":0.9994999766349792,"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":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"}},{"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/property-tax-compliance","display_name":"property tax compliance","score":0.7099999785423279},{"id":"https://openalex.org/keywords/tax-penalties","display_name":"tax sanctions","score":0.953000009059906},{"id":"https://openalex.org/keywords/trust-in-government","display_name":"public trust in government","score":0.9929999709129333},{"id":"https://openalex.org/keywords/determinants-of-tax-compliance","display_name":"determinants of tax compliance","score":0.5680000185966492}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2602631151676178}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.34005/akrual.v2i1.1043","doi":"https://doi.org/10.34005/akrual.v2i1.1043","is_oa":true,"landing_page_url":"https://doi.org/10.34005/akrual.v2i1.1043","pdf_url":"https://uia.e-journal.id/Akrual/article/download/1043/596","source":{"id":"https://openalex.org/S4390296746","display_name":"AKRUAL Jurnal Akuntansi dan Keuangan","issn_l":"2746-444X","issn":["2746-444X"],"is_oa":true,"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":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL : Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.34005/akrual.v2i1.1043","doi":"https://doi.org/10.34005/akrual.v2i1.1043","is_oa":true,"landing_page_url":"https://doi.org/10.34005/akrual.v2i1.1043","pdf_url":"https://uia.e-journal.id/Akrual/article/download/1043/596","source":{"id":"https://openalex.org/S4390296746","display_name":"AKRUAL Jurnal Akuntansi dan Keuangan","issn_l":"2746-444X","issn":["2746-444X"],"is_oa":true,"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":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL : Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"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":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3174696479.pdf","grobid_xml":"https://content.openalex.org/works/W3174696479.grobid-xml"},"referenced_works_count":20,"referenced_works":["https://openalex.org/W68265081","https://openalex.org/W1560991873","https://openalex.org/W1567327293","https://openalex.org/W1599584432","https://openalex.org/W1879471273","https://openalex.org/W2167949851","https://openalex.org/W2404185890","https://openalex.org/W2610853194","https://openalex.org/W2625738338","https://openalex.org/W2746515093","https://openalex.org/W2784033156","https://openalex.org/W2806773254","https://openalex.org/W2894583547","https://openalex.org/W2899634736","https://openalex.org/W2912151407","https://openalex.org/W2941555370","https://openalex.org/W2946256120","https://openalex.org/W3042276940","https://openalex.org/W4234379900","https://openalex.org/W4248859970"],"related_works":["https://openalex.org/W3010659441","https://openalex.org/W6892430099","https://openalex.org/W3210866509","https://openalex.org/W4393659997","https://openalex.org/W4234379900","https://openalex.org/W7208732147","https://openalex.org/W7118554204","https://openalex.org/W1879471273","https://openalex.org/W7128489941","https://openalex.org/W7219971487"],"abstract_inverted_index":{"PBB":[0,57,70,147,172],"is":[1,23,84,114,156],"one":[2],"of":[3,7,19,35,44,78,163],"the":[4,20,30,33,42,120],"potential":[5],"sources":[6],"state":[8],"revenues":[9],"to":[10,12,40,158],"continue":[11],"be":[13],"explored":[14],"and":[15,50,124],"improved.":[16],"The":[17,62,76,91,110,116],"size":[18],"tax":[21,26,46,122,170],"revenue":[22],"determined":[24],"from":[25],"compliance":[27,171],"in":[28,32,52,58,64,72,81,126,148,153,173],"implementing":[29],"obligations":[31],"field":[34],"taxation.":[36],"This":[37],"study":[38,66,155],"aimed":[39],"determine":[41],"effect":[43,132,143],"perceived":[45,121],"understanding,":[47],"Tax":[48,55,134,138,145,164],"Penalty":[49,139,165],"trust":[51,125],"government":[53,127],"on":[54,133,144],"Compliance":[56,135,146],"Kecamatan":[59,73,149,174],"Kota":[60,74,150,175],"Tangerang.":[61,75,151],"population":[63],"this":[65,82,154],"are":[67],"all":[68],"taxpayers":[69],"effective":[71],"number":[77],"samples":[79],"used":[80,113],"research":[83,111],"95":[85],"respondents":[86],"selected":[87],"by":[88,96],"spreading":[89],"questionnaires.":[90],"obtained":[92],"data,":[93],"analyzed":[94],"technique":[95],"using":[97],"SEM-PLS":[98],"(structural":[99],"equation":[100],"modeling":[101],"-":[102],"partial":[103],"least":[104],"squares)":[105],"through":[106],"SmartPLS":[107],"3.0":[108],"software.":[109],"period":[112],"2019.":[115],"results":[117],"showed":[118],"that":[119,166],"understanding":[123],"had":[128,140],"a":[129,160],"positive":[130],"significant":[131,142],"PBB,":[136],"while":[137],"no":[141],"Suggestions":[152],"necessary":[157],"have":[159],"good":[161],"quality":[162],"it":[167],"will":[168],"increase":[169],"Tangerang":[176]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-07-05T00:00:00"}