{"id":"https://openalex.org/W4384697121","doi":"https://doi.org/10.18502/kss.v8i12.13720","title":"The Identity Social of Tax Compliance: How it Impacts Manufacturing Business","display_name":"The Identity Social of Tax Compliance: How it Impacts Manufacturing Business","publication_year":2023,"publication_date":"2023-07-18","ids":{"openalex":"https://openalex.org/W4384697121","doi":"https://doi.org/10.18502/kss.v8i12.13720"},"language":"en","primary_location":{"id":"doi:10.18502/kss.v8i12.13720","doi":"https://doi.org/10.18502/kss.v8i12.13720","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v8i12.13720","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/13720/22163","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","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://knepublishing.com/index.php/KnE-Social/article/download/13720/22163","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076048740","display_name":"Agustine Dwianika","orcid":"https://orcid.org/0000-0003-2690-3972","observed_orcids":["https://orcid.org/0000-0003-2690-3972"]},"institutions":[{"id":"https://openalex.org/I4405273021","display_name":"Universitas Pembangunan Jaya","ror":"https://ror.org/055b3a641","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273021"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agustine Dwianika","raw_affiliation_strings":["Universitas Pembangunan Jaya, Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Kec. Ciputat, Kota Tangerang Selatan, Banten 15413"],"raw_orcid":"https://orcid.org/0000-0003-2690-3972","affiliations":[{"raw_affiliation_string":"Universitas Pembangunan Jaya, Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Kec. Ciputat, Kota Tangerang Selatan, Banten 15413","institution_ids":["https://openalex.org/I4405273021"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004696479","display_name":"Irma Paramita Sofia","orcid":"https://orcid.org/0000-0002-9646-5659","observed_orcids":["https://orcid.org/0000-0002-9646-5659"]},"institutions":[{"id":"https://openalex.org/I4405273021","display_name":"Universitas Pembangunan Jaya","ror":"https://ror.org/055b3a641","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273021"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Irma Paramita Sofia","raw_affiliation_strings":["Universitas Pembangunan Jaya, Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Kec. Ciputat, Kota Tangerang Selatan, Banten 15413"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pembangunan Jaya, Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Kec. Ciputat, Kota Tangerang Selatan, Banten 15413","institution_ids":["https://openalex.org/I4405273021"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062612161","display_name":"Nur Uddin","orcid":"https://orcid.org/0000-0001-8036-2471","observed_orcids":["https://orcid.org/0000-0001-8036-2471"]},"institutions":[{"id":"https://openalex.org/I4405273021","display_name":"Universitas Pembangunan Jaya","ror":"https://ror.org/055b3a641","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273021"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nur Uddin .","raw_affiliation_strings":["Universitas Pembangunan Jaya, Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Kec. Ciputat, Kota Tangerang Selatan, Banten 15413"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pembangunan Jaya, Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Kec. Ciputat, Kota Tangerang Selatan, Banten 15413","institution_ids":["https://openalex.org/I4405273021"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5092231502","display_name":"Ika Retnaningtyas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210137578","display_name":"Ministry of Finance","ror":"https://ror.org/04wvvj212","country_code":"ID","type":"government","lineage":["https://openalex.org/I4210137578"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ika Retnaningtyas","raw_affiliation_strings":["Directorate General of Taxes, Ministry of Finance, Jl. Gatot Subroto No.7, RT.7/RW.1, Senayan, Kec. Kby. Baru, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12190"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Directorate General of Taxes, Ministry of Finance, Jl. Gatot Subroto No.7, RT.7/RW.1, Senayan, Kec. Kby. Baru, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12190","institution_ids":["https://openalex.org/I4210137578"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.3439,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.61592936,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"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":0.9990000128746033,"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":0.9990000128746033,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9909999966621399},{"id":"https://openalex.org/keywords/social-identity","display_name":"social identity","score":0.9679999947547913},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7260000109672546},{"id":"https://openalex.org/keywords/corporate-identity","display_name":"corporate identity","score":0.6700000166893005},{"id":"https://openalex.org/keywords/tax-attitudes","display_name":"public attitudes toward taxation","score":0.5479999780654907},{"id":"https://openalex.org/keywords/professional-association-membership","display_name":"professional society membership","score":0.5849999785423279},{"id":"https://openalex.org/keywords/community-dependence","display_name":"community dependence","score":0.6520000100135803},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.6290000081062317},{"id":"https://openalex.org/keywords/collective-self-esteem","display_name":"collective self-esteem","score":0.7870000004768372},{"id":"https://openalex.org/keywords/public-trust","display_name":"public trust","score":0.7620000243186951},{"id":"https://openalex.org/keywords/tax-collection-costs","display_name":"tax collection costs","score":0.7870000004768372}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6137039661407471},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.6003329753875732},{"id":"https://openalex.org/C2778355321","wikidata":"https://www.wikidata.org/wiki/Q17079427","display_name":"Identity (music)","level":2,"score":0.53334641456604},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.5252755880355835},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4672142565250397},{"id":"https://openalex.org/C98447023","wikidata":"https://www.wikidata.org/wiki/Q1540351","display_name":"Social identity theory","level":3,"score":0.4425423741340637},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4222254455089569},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3873537480831146},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3540462851524353},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22523215413093567},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15044435858726501},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.14502331614494324},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13644662499427795},{"id":"https://openalex.org/C180872759","wikidata":"https://www.wikidata.org/wiki/Q874405","display_name":"Social group","level":2,"score":0.12450119853019714},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.11008292436599731},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18502/kss.v8i12.13720","doi":"https://doi.org/10.18502/kss.v8i12.13720","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v8i12.13720","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/13720/22163","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18502/kss.v8i12.13720","doi":"https://doi.org/10.18502/kss.v8i12.13720","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v8i12.13720","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/13720/22163","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320335079","display_name":"Direktorat Jenderal Pendidikan Tinggi","ror":"https://ror.org/03sxt1c89"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4384697121.pdf","grobid_xml":"https://content.openalex.org/works/W4384697121.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W90970949","https://openalex.org/W607688864","https://openalex.org/W1492591531","https://openalex.org/W1499761427","https://openalex.org/W1569042674","https://openalex.org/W1979830082","https://openalex.org/W1992170538","https://openalex.org/W2064272056","https://openalex.org/W2082629874","https://openalex.org/W2088435028","https://openalex.org/W2094740838","https://openalex.org/W2098038440","https://openalex.org/W2109597826","https://openalex.org/W2283603911","https://openalex.org/W2592623733","https://openalex.org/W2751379301","https://openalex.org/W2899564791","https://openalex.org/W3011865677","https://openalex.org/W4236369497","https://openalex.org/W4315817451","https://openalex.org/W6743187243"],"related_works":["https://openalex.org/W4381591575","https://openalex.org/W2214027457","https://openalex.org/W2347863897","https://openalex.org/W2152165736","https://openalex.org/W4413792819","https://openalex.org/W2911455440","https://openalex.org/W4410872789","https://openalex.org/W2334318412","https://openalex.org/W4410905211","https://openalex.org/W6907645636"],"abstract_inverted_index":{"This":[0,115],"paper":[1],"used":[2],"a":[3,92,162],"qualitative":[4],"method":[5],"to":[6,67,90,98,137,144,169,176],"investigate":[7],"the":[8,54,80,85,119,158],"impacts":[9],"of":[10,95,129],"manufacturer\u2019s":[11],"social":[12,139,164],"identity":[13,35,61,140,184],"on":[14,53,59],"their":[15,37,107],"tax":[16,24,39,96,100,126,148,153,171,177,182],"attitudes":[17],"and":[18,34,44,56,73,110,157,173],"how":[19],"these":[20],"effects":[21],"affect":[22,36],"firm\u2019s":[23,38],"compliance.":[25],"The":[26,48],"data":[27],"from":[28],"101":[29],"respondents":[30],"reported":[31],"that":[32,51,84,122],"membership":[33],"compliance,":[40,101,127,149,183],"but":[41],"not":[42],"private":[43,72],"public":[45,69,74,108],"collective":[46,75],"self-esteem.":[47,130],"result":[49],"showed":[50],"dependence":[52],"community":[55],"stakeholder":[57],"views":[58],"corporate":[60,147],"are":[62],"considered":[63],"important":[64],"by":[65],"companies":[66],"increase":[68],"trust.":[70],"Meanwhile,":[71],"self-esteem":[76,188],"were":[77],"no":[78],"longer":[79],"key.":[81],"It":[82],"implies":[83],"former":[86],"is":[87,116],"more":[88,179],"likely":[89],"have":[91,167],"higher":[93],"cost":[94],"collection":[97],"represent":[99],"which":[102],"may":[103],"restrict":[104],"funds":[105],"for":[106,133],"sector":[109],"adversely":[111],"affects":[112],"its":[113],"functionality.":[114],"consistent":[117],"with":[118],"previous":[120],"findings":[121],"identify":[123],"socially":[124],"impacted":[125],"instead":[128],"Research":[131],"results":[132],"manufacturing":[134],"managers":[135,166],"related":[136],"strengthening":[138],"factors":[141],"in":[142],"order":[143],"improve":[145],"overall":[146],"such":[150],"as":[151],"joining":[152],"communities,":[154],"professional":[155],"membership\u2019s":[156],"like.":[159],"By":[160],"having":[161],"clear":[163],"identity,":[165],"channels":[168],"discuss":[170],"issues":[172],"find":[174],"solutions":[175],"problems":[178],"easily.":[180],"Keywords:":[181],"social,":[185],"membership,":[186],"community,":[187]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2023-07-20T00:00:00"}