{"id":"https://openalex.org/W4239558603","doi":"https://doi.org/10.35838/jrap.2020.007.02.17","title":"Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019","display_name":"Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019","publication_year":2020,"publication_date":"2020-12-29","ids":{"openalex":"https://openalex.org/W4239558603","doi":"https://doi.org/10.35838/jrap.2020.007.02.17"},"language":"en","primary_location":{"id":"doi:10.35838/jrap.2020.007.02.17","doi":"https://doi.org/10.35838/jrap.2020.007.02.17","is_oa":true,"landing_page_url":"https://doi.org/10.35838/jrap.2020.007.02.17","pdf_url":null,"source":{"id":"https://openalex.org/S4210198829","display_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","issn_l":"2339-1545","issn":["2339-1545","2460-2132"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi &amp; Perpajakan (JRAP)","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/10.35838/jrap.2020.007.02.17","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079606527","display_name":"Betanika Nila Nirbita","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157038","display_name":"Siliwangi University","ror":"https://ror.org/05efq3455","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157038"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Betanika Nila Nirbita","raw_affiliation_strings":["Universitas Siliwangi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Siliwangi","institution_ids":["https://openalex.org/I4210157038"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028472151","display_name":"Sri Hardianti Sartika","orcid":"https://orcid.org/0000-0002-7186-3378","observed_orcids":["https://orcid.org/0000-0002-7186-3378"]},"institutions":[{"id":"https://openalex.org/I4210157038","display_name":"Siliwangi University","ror":"https://ror.org/05efq3455","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157038"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sri Hardianti Sartika","raw_affiliation_strings":["Universitas Siliwangi Tasikmalaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Siliwangi Tasikmalaya","institution_ids":["https://openalex.org/I4210157038"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210157038"],"apc_list":null,"apc_paid":null,"fwci":0.3998,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.72478537,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"7","issue":"02","first_page":"197","last_page":"202"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9351000189781189,"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":0.9351000189781189,"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":0.06289999932050705,"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":0.0006000000284984708,"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/local-taxation","display_name":"local taxation","score":0.8339999914169312},{"id":"https://openalex.org/keywords/local-retribution","display_name":"local retribution","score":0.7269999980926514},{"id":"https://openalex.org/keywords/local-own-source-revenue","display_name":"local own-source revenue","score":0.859000027179718},{"id":"https://openalex.org/keywords/tax-system-effectiveness","display_name":"tax effectiveness","score":0.6949999928474426},{"id":"https://openalex.org/keywords/tax-contribution","display_name":"tax contribution","score":0.546999990940094},{"id":"https://openalex.org/keywords/regional-autonomy","display_name":"regional autonomy","score":0.6510000228881836},{"id":"https://openalex.org/keywords/tasikmalaya-city","display_name":"Tasikmalaya City","score":0.9139999747276306},{"id":"https://openalex.org/keywords/local-government-revenue-management","display_name":"local government revenue management","score":0.6209999918937683}],"concepts":[{"id":"https://openalex.org/C2779493567","wikidata":"https://www.wikidata.org/wiki/Q7309197","display_name":"Regional autonomy","level":3,"score":0.7153939008712769},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7075756192207336},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.5135471820831299},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4927273094654083},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3974705934524536},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2232894003391266},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.17389875650405884},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.35838/jrap.2020.007.02.17","doi":"https://doi.org/10.35838/jrap.2020.007.02.17","is_oa":true,"landing_page_url":"https://doi.org/10.35838/jrap.2020.007.02.17","pdf_url":null,"source":{"id":"https://openalex.org/S4210198829","display_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","issn_l":"2339-1545","issn":["2339-1545","2460-2132"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi &amp; Perpajakan (JRAP)","raw_type":"journal-article"},{"id":"doi:10.35838/jrap.v7i02.1630","doi":"https://doi.org/10.35838/jrap.v7i02.1630","is_oa":true,"landing_page_url":"https://doi.org/10.35838/jrap.v7i02.1630","pdf_url":null,"source":{"id":"https://openalex.org/S4210198829","display_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","issn_l":"2339-1545","issn":["2339-1545","2460-2132"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi &amp; Perpajakan (JRAP)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35838/jrap.2020.007.02.17","doi":"https://doi.org/10.35838/jrap.2020.007.02.17","is_oa":true,"landing_page_url":"https://doi.org/10.35838/jrap.2020.007.02.17","pdf_url":null,"source":{"id":"https://openalex.org/S4210198829","display_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","issn_l":"2339-1545","issn":["2339-1545","2460-2132"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi &amp; Perpajakan (JRAP)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3210854142","https://openalex.org/W2183414097","https://openalex.org/W7127659807","https://openalex.org/W2945296748","https://openalex.org/W4402144185","https://openalex.org/W3107529970","https://openalex.org/W4285739557","https://openalex.org/W3092821957","https://openalex.org/W3126960238","https://openalex.org/W2945055546"],"abstract_inverted_index":{"ABSTRACT":[0],"Original":[1],"Local":[2,25,50],"Government":[3,51],"Revenue":[4,52],"is":[5,57,107],"the":[6,14,39,49,71,90,104,113,127,143,150,158,161,173],"income":[7],"used":[8],"by":[9,99],"regional":[10,17,94,119,165],"autonomy":[11,18],"to":[12,37,48,138,164],"fund":[13],"implementation":[15],"of":[16,31,43,53,78,80,85,93,116,118,135],"in":[19,97,108,122,145,153,168,175],"accordance":[20],"with":[21,147],"each":[22],"region's":[23],"potential.":[24],"taxes":[26,45,137],"and":[27,41,46,75,103,126,172],"retribution":[28,47,120,166],"are":[29],"part":[30],"local":[32,44,136,140],"revenue.":[33],"This":[34,55],"study":[35,60,87],"aims":[36],"determine":[38],"effectiveness":[40,96],"contribution":[42,134,163],"Tasikmalaya.":[54,231],"research":[56],"a":[58],"descriptive":[59],"using":[61],"Time":[62,243],"Series-type":[63],"secondary":[64],"data":[65,68,240],"source.":[66],"Secondary":[67],"comes":[69],"from":[70],"2016-2019":[72],"Budget":[73],"Realization":[74],"Target":[76,253],"report":[77],"OLGR":[79],"Tasikmalaya":[81,98,139,256,270,310],"Region.":[82],"The":[83,133],"results":[84],"this":[86],"indicate":[88],"that":[89],"highest":[91,114,162],"level":[92,115],"tax":[95],"2019":[100,130,273,299,322,339],"was":[101,121,129,152,167],"106.18%":[102],"lowest":[105,128,151,174],"value":[106],"2016":[109,146,169,281,292,314,332],"at":[110,124,131,155,170,177],"101.6%,":[111],"while":[112,149],"effec-tiveness":[117],"2016,":[123],"105.33%,":[125],"90.92%.":[132],"revenue":[141],"reached":[142],"high-est":[144],"88.59%":[148],"2019,":[154,176],"49.37%.":[156],"In":[157],"other":[159],"hand,":[160],"11.4%":[171],"3,":[178],"83%..":[179],"ABSTRAK":[180],"Pendapatan":[181,210,227],"Asli":[182,211,228],"Daerah":[183,229],"(PAD)":[184],"merupakan":[185,207,234],"pendapatan":[186,306],"yang":[187,277],"digunakan":[188],"oleh":[189],"otonomi":[190,195],"daerah":[191,196,200,203,206,222,225,268,288,304,308,328],"untuk":[192,216],"mendanai":[193],"pelaksanaan":[194],"sesuai":[197],"dengan":[198,237],"potensi":[199],"masing-masing.":[201],"Pajak":[202],"dan":[204,219,223,252,276,295,317,335],"retribusi":[205,224,287,327],"bagian":[208],"dari":[209,248],"Daerah.":[212],"Penelitian":[213,232],"ini":[214,233,261],"bertujuan":[215],"mengetahui":[217],"efektivitas":[218,265,286],"kontribusi":[220,326],"pajak":[221,267,303],"terhadap":[226,305],"Kota":[230,255,269,309],"penelitian":[235,260],"diskriptif":[236],"menggunakan":[238],"sumber":[239],"sekunder":[241,246],"tipe":[242],"Series.":[244],"Data":[245],"berasal":[247],"laporan":[249],"Anggaran":[250],"Realisasi":[251],"PAD":[254],"tahun":[257,272,280,291,298,313,321,331,338],"2016-2019.":[258],"Hasil":[259],"menunjukkan":[262],"bahwa":[263],"tingkat":[264,285],"tertinggi":[266,289,311,329],"pada":[271,290,312,320,330],"yaitu":[274,282,293,300,315,323,333,340],"106,18%":[275],"paling":[278,296,318,336],"rendah":[279,297,319,337],"101,6%,":[283],"sedangkan":[284,325],"105,33%":[294],"90,92%.":[301],"Kontribusi":[302],"asli":[307],"88,59":[316],"49,37%,":[324],"11,4%":[334],"3,83%.":[341],"JEL":[342],"Classification":[343],":":[344],"H27,":[345],"H30":[346]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-12T00:00:00"}
