{"id":"https://openalex.org/W4393133858","doi":"https://doi.org/10.26487/akrual.v16i2.25152","title":"Pengaruh Pemahaman Wajib Pajak dan Penerapan Self Assessment terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Kota Makassar","display_name":"Pengaruh Pemahaman Wajib Pajak dan Penerapan Self Assessment terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Kota Makassar","publication_year":2023,"publication_date":"2023-07-31","ids":{"openalex":"https://openalex.org/W4393133858","doi":"https://doi.org/10.26487/akrual.v16i2.25152"},"language":"id","primary_location":{"id":"doi:10.26487/akrual.v16i2.25152","doi":"https://doi.org/10.26487/akrual.v16i2.25152","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i2.25152","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/25152/10832","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","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://journal.unhas.ac.id/index.php/akrual/article/view/25152/10832","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5094234260","display_name":"Cassyano Natafusadha","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Cassyano Natafusadha","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5109582516","display_name":"Syamsuddin Syamsuddin","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Syamsuddin Syamsuddin","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5006085168","display_name":"Syarifuddin Rasyid","orcid":"https://orcid.org/0000-0003-3727-5406","observed_orcids":["https://orcid.org/0000-0003-3727-5406"]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Syarifuddin Rasyid","raw_affiliation_strings":["Departemen Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Hasanuddin 1,2,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Departemen Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Hasanuddin 1,2,","institution_ids":["https://openalex.org/I98301867"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.5215,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.68472434,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"103","last_page":"111"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"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"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"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"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0,"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/taxpayer-understanding","display_name":"taxpayer understanding","score":0.8669999837875366},{"id":"https://openalex.org/keywords/self-assessment","display_name":"self-assessment","score":0.8220000267028809},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.8230000138282776},{"id":"https://openalex.org/keywords/tax-authorities","display_name":"tax authorities","score":0.47099998593330383},{"id":"https://openalex.org/keywords/makassar","display_name":"Makassar","score":0.9459999799728394}],"concepts":[{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.4382549822330475}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.26487/akrual.v16i2.25152","doi":"https://doi.org/10.26487/akrual.v16i2.25152","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i2.25152","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/25152/10832","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","raw_type":"journal-article"},{"id":"pmh:oai:repository.unhas.ac.id:26477","doi":null,"is_oa":true,"landing_page_url":"http://repository.unhas.ac.id/id/eprint/26477/","pdf_url":"https://repository.unhas.ac.id/id/eprint/26477/2/A031181343_skripsi_01-02-2023%201-2.pdf","source":{"id":"https://openalex.org/S4406922391","display_name":"Hasanuddin University Repository","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"}],"best_oa_location":{"id":"doi:10.26487/akrual.v16i2.25152","doi":"https://doi.org/10.26487/akrual.v16i2.25152","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i2.25152","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/25152/10832","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","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/W4393133858.pdf","grobid_xml":"https://content.openalex.org/works/W4393133858.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W9129632","https://openalex.org/W785196096","https://openalex.org/W2108644943","https://openalex.org/W2886429262","https://openalex.org/W3008312306","https://openalex.org/W3128444974","https://openalex.org/W4249515780"],"related_works":["https://openalex.org/W3099322988","https://openalex.org/W7216293703","https://openalex.org/W2918180236","https://openalex.org/W2944968005","https://openalex.org/W7042303469","https://openalex.org/W6986324261","https://openalex.org/W7216129855","https://openalex.org/W7217592054","https://openalex.org/W66009051","https://openalex.org/W3108999430"],"abstract_inverted_index":{"Penelitian":[0,54],"ini":[1,21,43,55],"bertujuan":[2],"untuk":[3],"menguji":[4],"dan":[5,11,68,83],"menganalisis":[6],"pengaruh":[7],"pemahaman":[8,65,80],"wajib":[9,17,32,66,75,81,90],"pajak":[10,25,33,67,82],"penerapan":[12,69,84],"self":[13,70,85],"assessment":[14,71,86],"terhadap":[15,73,88],"kepatuhan":[16,74,89],"pajak.":[18,91],"Objek":[19],"penelitian":[20,42,62],"adalah":[22],"kantor":[23],"pelayanan":[24],"kota":[26],"makassar":[27],"dengan":[28],"total":[29],"sampel":[30],"120":[31],"yang":[34,47],"dipilih":[35],"menggunakan":[36,52,56],"teknik":[37],"random":[38],"sampling.":[39],"Data":[40],"dalam":[41],"merupakan":[44],"data":[45],"primer":[46],"diperoleh":[48],"langsung":[49],"dari":[50],"sumber":[51],"kuesioner.":[53],"analisis":[57],"regresi":[58],"linear":[59],"berganda.":[60],"Hasil":[61],"menunjukkan":[63],"bahwa":[64],"berpengaruh":[72,87],"pajak,":[76],"serta":[77],"secara":[78],"simultan":[79]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-03-25T00:00:00"}