{"id":"https://openalex.org/W4393926522","doi":"https://doi.org/10.62194/nqpfv632","title":"Analisis Pelaksanaan Sistem Pemungutan Pajak Hiburan Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Di Badan Pendapatan Daerah Kota Padang","display_name":"Analisis Pelaksanaan Sistem Pemungutan Pajak Hiburan Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Di Badan Pendapatan Daerah Kota Padang","publication_year":2024,"publication_date":"2024-04-04","ids":{"openalex":"https://openalex.org/W4393926522","doi":"https://doi.org/10.62194/nqpfv632"},"language":"id","primary_location":{"id":"doi:10.62194/nqpfv632","doi":"https://doi.org/10.62194/nqpfv632","is_oa":true,"landing_page_url":"http://dx.doi.org/10.62194/nqpfv632","pdf_url":"https://journal.aaipadang.com/jrapa/article/download/24/27","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","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.aaipadang.com/jrapa/article/download/24/27","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100731122","display_name":"Aisyah Aisyah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275749","display_name":"Akademi Akuntansi Indonesia","ror":"https://ror.org/047gcy789","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275749"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Aisyah","raw_affiliation_strings":["Akademi Akuntansi Indonesia Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi Indonesia Padang","institution_ids":["https://openalex.org/I4405275749"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084986138","display_name":"Yessi Rinanda","orcid":"https://orcid.org/0000-0002-9570-5083","observed_orcids":["https://orcid.org/0000-0002-9570-5083"]},"institutions":[{"id":"https://openalex.org/I4405275749","display_name":"Akademi Akuntansi Indonesia","ror":"https://ror.org/047gcy789","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275749"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yessi Rinanda","raw_affiliation_strings":["Akademi Akuntansi Indonesia Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi Indonesia Padang","institution_ids":["https://openalex.org/I4405275749"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405275749"],"apc_list":null,"apc_paid":null,"fwci":1.0953,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.78364768,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"1","issue":"3","first_page":"121","last_page":"131"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.8765000104904175,"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":0.8765000104904175,"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":0.10419999808073044,"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":0.009999999776482582,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/entertainment-tax","display_name":"entertainment tax","score":0.8259999752044678},{"id":"https://openalex.org/keywords/tax-collection-system","display_name":"tax collection system","score":0.9079999923706055},{"id":"https://openalex.org/keywords/local-own-source-revenue","display_name":"local own-source revenue","score":0.9129999876022339},{"id":"https://openalex.org/keywords/self-assessment-system","display_name":"self-assessment system","score":0.7419999837875366},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.7289999723434448},{"id":"https://openalex.org/keywords/taxpayer-registration","display_name":"tax registration","score":0.7459999918937683},{"id":"https://openalex.org/keywords/local-government-revenue","display_name":"local government revenue","score":0.7929999828338623}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5322641730308533}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.62194/nqpfv632","doi":"https://doi.org/10.62194/nqpfv632","is_oa":true,"landing_page_url":"http://dx.doi.org/10.62194/nqpfv632","pdf_url":"https://journal.aaipadang.com/jrapa/article/download/24/27","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.62194/nqpfv632","doi":"https://doi.org/10.62194/nqpfv632","is_oa":true,"landing_page_url":"http://dx.doi.org/10.62194/nqpfv632","pdf_url":"https://journal.aaipadang.com/jrapa/article/download/24/27","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393926522.pdf","grobid_xml":"https://content.openalex.org/works/W4393926522.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2602603997","https://openalex.org/W2979230665","https://openalex.org/W2625121868","https://openalex.org/W2920519241","https://openalex.org/W7036174540","https://openalex.org/W2753919339","https://openalex.org/W2808737149","https://openalex.org/W2959071930","https://openalex.org/W3028290688","https://openalex.org/W6979877627"],"abstract_inverted_index":{"Penelitian":[0],"ini":[1],"bertujuan":[2],"untuk":[3],"mengetahui":[4],"sistem":[5,46],"pemungutan":[6,47,57],"pajak":[7,48,69,81,86],"hiburan":[8,49],"dalam":[9,73],"meningkatkan":[10],"Pendapatan":[11],"Asli":[12],"Daerah":[13],"(PAD)":[14],"di":[15],"Bapenda":[16,39],"Kota":[17,40],"Padang.":[18],"Metode":[19],"penelitian":[20,25,43],"yang":[21,30,63,70,82],"digunakan":[22,31],"adalah":[23,32],"metode":[24],"deskriptif":[26],"kualitatif.":[27],"Sumber":[28],"data":[29,33],"primer":[34],"dari":[35],"wawancara":[36],"dengan":[37,51,61],"staf":[38],"Padang":[41],"Hasil":[42],"menunjukkan":[44],"bahwa":[45],"dilakukan":[50,59],"Self":[52],"Assessment":[53],"System":[54],"dan":[55,79],"proses":[56],"telah":[58],"sesuai":[60],"peraturan":[62],"ada,":[64],"tapi":[65],"masih":[66],"terdapat":[67],"wajib":[68,80],"belum":[71],"paham":[72],"mengisi":[74],"formulir":[75],"pendataaan":[76],"/":[77],"pendaftaran":[78],"tidak":[83],"mau":[84],"membayar":[85],"hiburan.":[87]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2024-04-05T00:00:00"}
