{"id":"https://openalex.org/W4391007012","doi":"https://doi.org/10.26905/j.bijak.v4i2.8270","title":"Analisis pengaruh tarif pajak, kepercayaan, pengetahuan dan kesadaran wajib pjak terhadap kepatuhan pelaku UMKM dalam membayar pajak","display_name":"Analisis pengaruh tarif pajak, kepercayaan, pengetahuan dan kesadaran wajib pjak terhadap kepatuhan pelaku UMKM dalam membayar pajak","publication_year":2022,"publication_date":"2022-08-05","ids":{"openalex":"https://openalex.org/W4391007012","doi":"https://doi.org/10.26905/j.bijak.v4i2.8270"},"language":"en","primary_location":{"id":"doi:10.26905/j.bijak.v4i2.8270","doi":"https://doi.org/10.26905/j.bijak.v4i2.8270","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26905/j.bijak.v4i2.8270","pdf_url":"https://jurnal.unmer.ac.id/index.php/jb/article/download/8270/pdf","source":{"id":"https://openalex.org/S4387280208","display_name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","issn_l":"2656-4297","issn":["2656-4297"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315003","host_organization_name":"Universitas Merdeka Malang","host_organization_lineage":["https://openalex.org/P4310315003"],"host_organization_lineage_names":["Universitas Merdeka Malang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4391007012"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.unmer.ac.id/index.php/jb/article/download/8270/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093743177","display_name":"Ananda Yosi Puguh R T","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210108175","display_name":"Universitas Merdeka Malang","ror":"https://ror.org/01rtkeb16","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108175"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ananda Yosi Puguh R T","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang","institution_ids":["https://openalex.org/I4210108175"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060154510","display_name":"Norman Duma Sitinjak","orcid":"https://orcid.org/0000-0003-4158-2767","observed_orcids":["https://orcid.org/0000-0003-4158-2767"]},"institutions":[{"id":"https://openalex.org/I4210108175","display_name":"Universitas Merdeka Malang","ror":"https://ror.org/01rtkeb16","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108175"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Norman Duma Sitinjak","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang","institution_ids":["https://openalex.org/I4210108175"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210108175"],"apc_list":null,"apc_paid":null,"fwci":0.1831,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.57969209,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"4","issue":"2","first_page":"1","last_page":"10"},"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/T13744","display_name":"Financial Literacy and Behavior","score":9.999999747378752e-05,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.0,"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-compliance","display_name":"tax compliance","score":0.9860000014305115},{"id":"https://openalex.org/keywords/tax-rates","display_name":"tax rates","score":0.703000009059906},{"id":"https://openalex.org/keywords/taxpayer-trust","display_name":"taxpayer trust","score":0.8949999809265137},{"id":"https://openalex.org/keywords/taxpayer-knowledge","display_name":"taxpayer knowledge","score":0.9860000014305115},{"id":"https://openalex.org/keywords/taxpayer-awareness","display_name":"taxpayer awareness","score":0.9909999966621399},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.9430000185966492},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.8149999976158142},{"id":"https://openalex.org/keywords/malang","display_name":"Malang","score":0.7429999709129333}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9881080389022827},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6792505979537964},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5564977526664734},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5430358052253723},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5413020253181458},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4625629186630249},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.4268600046634674},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.23725011944770813},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16663193702697754},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.12604022026062012},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.11704808473587036},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.1110139787197113},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.10098287463188171},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.09060350060462952},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0743916928768158},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.26905/j.bijak.v4i2.8270","doi":"https://doi.org/10.26905/j.bijak.v4i2.8270","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26905/j.bijak.v4i2.8270","pdf_url":"https://jurnal.unmer.ac.id/index.php/jb/article/download/8270/pdf","source":{"id":"https://openalex.org/S4387280208","display_name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","issn_l":"2656-4297","issn":["2656-4297"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315003","host_organization_name":"Universitas Merdeka Malang","host_organization_lineage":["https://openalex.org/P4310315003"],"host_organization_lineage_names":["Universitas Merdeka Malang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.26905/j.bijak.v4i2.8270","doi":"https://doi.org/10.26905/j.bijak.v4i2.8270","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26905/j.bijak.v4i2.8270","pdf_url":"https://jurnal.unmer.ac.id/index.php/jb/article/download/8270/pdf","source":{"id":"https://openalex.org/S4387280208","display_name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","issn_l":"2656-4297","issn":["2656-4297"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315003","host_organization_name":"Universitas Merdeka Malang","host_organization_lineage":["https://openalex.org/P4310315003"],"host_organization_lineage_names":["Universitas Merdeka Malang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4391007012.pdf","grobid_xml":"https://content.openalex.org/works/W4391007012.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W20092065","https://openalex.org/W1547948527","https://openalex.org/W1786323130","https://openalex.org/W2345324781","https://openalex.org/W2800818704","https://openalex.org/W2912044699","https://openalex.org/W2953354226","https://openalex.org/W3089643660","https://openalex.org/W3126110464","https://openalex.org/W3137791948","https://openalex.org/W4255237944","https://openalex.org/W6600810376","https://openalex.org/W7042491936"],"related_works":["https://openalex.org/W4387371861","https://openalex.org/W7124425560","https://openalex.org/W4412999073","https://openalex.org/W4392006345","https://openalex.org/W4415040927","https://openalex.org/W7061225992","https://openalex.org/W4390299174","https://openalex.org/W4411319153","https://openalex.org/W3127236103","https://openalex.org/W7216546647"],"abstract_inverted_index":{"This":[0,24],"research":[1,25,36],"aims":[2],"to":[3],"test":[4],"whether":[5],"tax":[6,117],"rates,":[7],"taxpayer":[8,10,13],"confidence,":[9],"knowledge":[11],"and":[12,69,106,113,126],"awareness":[14],"can":[15],"affect":[16,138],"the":[17,37,87,90,97,101,120,139],"compliance":[18,140],"of":[19,35,89,96,122,141],"MSMEs":[20,28,65],"in":[21,29,75],"paying":[22],"taxes.":[23],"focuses":[26],"on":[27,116],"Malang":[30],"city":[31],"area.":[32],"The":[33,43,94],"type":[34],"authors":[38],"use":[39,81],"is":[40,47],"quantitative-based":[41],"research.":[42],"data":[44,49,51],"source":[45],"used":[46],"primary":[48],"with":[50,62],"collection":[52],"techniques":[53,61,80],"using":[54,58,86],"questionnaires":[55],"distributed":[56],"online":[57],"purposive":[59],"sampling":[60],"criteria":[63],"that":[64,100],"must":[66],"have":[67,70],"NPWP":[68],"MSME":[71,142],"revenue":[72],"Rp":[73],"300,000,000":[74],"a":[76,111,131],"year.":[77],"Data":[78],"analysis":[79,85],"multiple":[82],"linear":[83],"regression":[84],"help":[88],"SPSS":[91],"25":[92],"program.":[93],"results":[95],"study":[98],"showed":[99],"variable":[102],"Tax":[103],"Rate":[104],"(X1),":[105],"Taxpayer":[107,123,127],"Knowledge":[108],"(X3)":[109],"had":[110,130],"simultaneous":[112,132],"significant":[114],"effect":[115,133],"compliance,":[118],"while":[119],"Variables":[121],"Awareness":[124],"(X2)":[125],"Trust":[128],"(X4)":[129],"but":[134],"did":[135],"not":[136],"significantly":[137],"taxpayers":[143]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2024-01-19T00:00:00"}