{"id":"https://openalex.org/W4401276142","doi":"https://doi.org/10.31253/aktek.v16i1.2698","title":"Pengaruh E-Filing Dan Pemeriksaan Pajak Terhadap Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi Pada Kpp Pratama Makassar Barat","display_name":"Pengaruh E-Filing Dan Pemeriksaan Pajak Terhadap Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi Pada Kpp Pratama Makassar Barat","publication_year":2024,"publication_date":"2024-07-26","ids":{"openalex":"https://openalex.org/W4401276142","doi":"https://doi.org/10.31253/aktek.v16i1.2698"},"language":"id","primary_location":{"id":"doi:10.31253/aktek.v16i1.2698","doi":"https://doi.org/10.31253/aktek.v16i1.2698","is_oa":true,"landing_page_url":"https://doi.org/10.31253/aktek.v16i1.2698","pdf_url":null,"source":{"id":"https://openalex.org/S4210178502","display_name":"AKUNTOTEKNOLOGI","issn_l":"2085-8108","issn":["2085-8108","2541-3503"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405271229","host_organization_name":"Universitas Buddhi Dharma","host_organization_lineage":["https://openalex.org/I4405271229"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUNTOTEKNOLOGI","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/10.31253/aktek.v16i1.2698","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5106258362","display_name":"Dionisius Octovianus Panambe","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210130201","display_name":"Universitas Kristen Indonesia Paulus","ror":"https://ror.org/02fm1my09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130201"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dionisius Octovianus Panambe","raw_affiliation_strings":["Universitas Kristen Indonesia Paulus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Indonesia Paulus","institution_ids":["https://openalex.org/I4210130201"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003388155","display_name":"Carolus Askikarno Palalangan","orcid":"https://orcid.org/0000-0002-6325-3887","observed_orcids":["https://orcid.org/0000-0002-6325-3887"]},"institutions":[{"id":"https://openalex.org/I4210130201","display_name":"Universitas Kristen Indonesia Paulus","ror":"https://ror.org/02fm1my09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130201"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Carolus Askikarno Pala\u2019langan","raw_affiliation_strings":["Universitas Kristen Indonesia Paulus Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Indonesia Paulus Makassar","institution_ids":["https://openalex.org/I4210130201"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047693859","display_name":"Petrus Peleng Roreng","orcid":"https://orcid.org/0009-0003-4183-815X","observed_orcids":["https://orcid.org/0009-0003-4183-815X"]},"institutions":[{"id":"https://openalex.org/I4210130201","display_name":"Universitas Kristen Indonesia Paulus","ror":"https://ror.org/02fm1my09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130201"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Petrus Peleng Roreng","raw_affiliation_strings":["Universitas Kristen Indonesia Paulus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Indonesia Paulus","institution_ids":["https://openalex.org/I4210130201"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210130201"],"apc_list":null,"apc_paid":null,"fwci":0.5551,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.6744233,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"16","issue":"1","first_page":"20","last_page":"33"},"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/T10953","display_name":"E-Government and Public Services","score":0.00019999999494757503,"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":0.00019999999494757503,"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/electronic-filing","display_name":"e-filing","score":0.8920000195503235},{"id":"https://openalex.org/keywords/tax-audit","display_name":"tax audit","score":0.7440000176429749},{"id":"https://openalex.org/keywords/annual-tax-return-filing","display_name":"annual tax return filing","score":0.765999972820282},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.9490000009536743},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9070000052452087},{"id":"https://openalex.org/keywords/taxpayer-awareness","display_name":"taxpayer awareness","score":0.7630000114440918},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.9369999766349792}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3362480401992798}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.31253/aktek.v16i1.2698","doi":"https://doi.org/10.31253/aktek.v16i1.2698","is_oa":true,"landing_page_url":"https://doi.org/10.31253/aktek.v16i1.2698","pdf_url":null,"source":{"id":"https://openalex.org/S4210178502","display_name":"AKUNTOTEKNOLOGI","issn_l":"2085-8108","issn":["2085-8108","2541-3503"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405271229","host_organization_name":"Universitas Buddhi Dharma","host_organization_lineage":["https://openalex.org/I4405271229"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUNTOTEKNOLOGI","raw_type":"journal-article"},{"id":"pmh:oai:jurnal.ubd.ac.id/index.php:article/2698","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.buddhidharma.ac.id/index.php/akunto/article/view/2698","pdf_url":null,"source":{"id":"https://openalex.org/S4210178502","display_name":"AKUNTOTEKNOLOGI","issn_l":"2085-8108","issn":["2085-8108","2541-3503"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405271229","host_organization_name":"Universitas Buddhi Dharma","host_organization_lineage":["https://openalex.org/I4405271229"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.31253/aktek.v16i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.31253/aktek.v16i1.2698","doi":"https://doi.org/10.31253/aktek.v16i1.2698","is_oa":true,"landing_page_url":"https://doi.org/10.31253/aktek.v16i1.2698","pdf_url":null,"source":{"id":"https://openalex.org/S4210178502","display_name":"AKUNTOTEKNOLOGI","issn_l":"2085-8108","issn":["2085-8108","2541-3503"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405271229","host_organization_name":"Universitas Buddhi Dharma","host_organization_lineage":["https://openalex.org/I4405271229"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUNTOTEKNOLOGI","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4407554492","https://openalex.org/W7014213879","https://openalex.org/W6986304736","https://openalex.org/W7215800641","https://openalex.org/W2972810053","https://openalex.org/W6986296031","https://openalex.org/W7220264030","https://openalex.org/W7042684679","https://openalex.org/W7134951911","https://openalex.org/W3093158094"],"abstract_inverted_index":{"Studi":[0,59],"ini":[1,60],"meneliti":[2],"dampak":[3],"penggunaan":[4],"E-Filing":[5,67],"dan":[6,32,38,68,77],"pemeriksaan":[7,33,69],"pajak":[8,11,27,34,70,76],"terhadap":[9,40,75],"pelaporan":[10,41],"di":[12,85],"KPP":[13],"Pratama":[14],"Makassar":[15],"Barat.":[16],"Melalui":[17],"metode":[18],"regresi":[19],"linier":[20],"berganda":[21],"pada":[22,63,71],"data":[23],"primer":[24],"dari":[25],"wajib":[26],"perseorangan,":[28],"ditemukan":[29],"bahwa":[30,48],"E-Filling":[31],"mempunyai":[35],"pengaruh":[36],"positif":[37],"signifikan":[39],"SPT":[42],"Tahunan":[43],"Wajib":[44],"Pajak.":[45],"Hasilnya":[46],"menunjukkan":[47],"kedua":[49],"variabel":[50],"tersebut":[51],"secara":[52],"parsial":[53],"maupun":[54],"simultan":[55],"berkontribusi":[56],"sebesar":[57],"37,5%.":[58],"memberikan":[61],"kontribusi":[62],"pemahaman":[64],"tentang":[65],"efektivitas":[66],"peningkatan":[72],"kesadaran":[73],"masyarakat":[74],"penerimaan":[78],"pajak,":[79],"sesuai":[80],"dengan":[81],"peraturan":[82],"perundang-undangan":[83],"perpajakan":[84],"Indonesia.":[86]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-08-03T00:00:00"}
