{"id":"https://openalex.org/W7124249477","doi":"https://doi.org/10.35912/jgas.v6i1.3434","title":"Mapping and Analysis of Bangka\u2019s Local Tax Potential","display_name":"Mapping and Analysis of Bangka\u2019s Local Tax Potential","publication_year":2026,"publication_date":"2026-01-07","ids":{"openalex":"https://openalex.org/W7124249477","doi":"https://doi.org/10.35912/jgas.v6i1.3434"},"language":"en","primary_location":{"id":"doi:10.35912/jgas.v6i1.3434","doi":"https://doi.org/10.35912/jgas.v6i1.3434","is_oa":true,"landing_page_url":"https://doi.org/10.35912/jgas.v6i1.3434","pdf_url":"https://goodwoodpub.com/index.php/jgas/article/download/3434/1525","source":{"id":"https://openalex.org/S4210204664","display_name":"Journal of Governance and Accountability Studies","issn_l":"2774-6739","issn":["2774-6739"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance and Accountability Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://goodwoodpub.com/index.php/jgas/article/download/3434/1525","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083926740","display_name":"Darus Altin","orcid":"https://orcid.org/0000-0001-8925-6835","observed_orcids":["https://orcid.org/0000-0001-8925-6835"]},"institutions":[{"id":"https://openalex.org/I2785107011","display_name":"University of Bangka Belitung","ror":"https://ror.org/05gtb4824","country_code":"ID","type":"education","lineage":["https://openalex.org/I2785107011"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Darus Altin","raw_affiliation_strings":["Universitas Bangka Belitung, Indonesia"],"raw_orcid":"https://orcid.org/0000-0001-8925-6835","affiliations":[{"raw_affiliation_string":"Universitas Bangka Belitung, Indonesia","institution_ids":["https://openalex.org/I2785107011"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101289479","display_name":"Muhammad Ridwan","orcid":"https://orcid.org/0000-0002-2647-8841","observed_orcids":["https://orcid.org/0000-0002-2647-8841"]},"institutions":[{"id":"https://openalex.org/I2785107011","display_name":"University of Bangka Belitung","ror":"https://ror.org/05gtb4824","country_code":"ID","type":"education","lineage":["https://openalex.org/I2785107011"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Qomarrudin Ridwan","raw_affiliation_strings":["Universitas Bangka Belitung, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-2647-8841","affiliations":[{"raw_affiliation_string":"Universitas Bangka Belitung, Indonesia","institution_ids":["https://openalex.org/I2785107011"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006594622","display_name":"Nanang Wahyudin","orcid":"https://orcid.org/0000-0002-6624-5196","observed_orcids":["https://orcid.org/0000-0002-6624-5196"]},"institutions":[{"id":"https://openalex.org/I2785107011","display_name":"University of Bangka Belitung","ror":"https://ror.org/05gtb4824","country_code":"ID","type":"education","lineage":["https://openalex.org/I2785107011"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nanang Wahyudin","raw_affiliation_strings":["Universitas Bangka Belitung, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-6624-5196","affiliations":[{"raw_affiliation_string":"Universitas Bangka Belitung, Indonesia","institution_ids":["https://openalex.org/I2785107011"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5123088333","display_name":"Elma Elma","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Elma Elma","raw_affiliation_strings":["Badan Pengelolaan Pendapatan Keuangan dan Aset Daerah (BPPKAD), Bangka Regency"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Badan Pengelolaan Pendapatan Keuangan dan Aset Daerah (BPPKAD), Bangka Regency","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.02455869,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"6","issue":"1","first_page":"57","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.8574000000953674,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.8574000000953674,"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":0.08380000293254852,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.04600000008940697,"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/regional-tax-revenue","display_name":"regional tax revenue","score":0.628000020980835},{"id":"https://openalex.org/keywords/hotel-tax","display_name":"hotel tax","score":0.7689999938011169},{"id":"https://openalex.org/keywords/restaurant-tax","display_name":"restaurant tax","score":0.9990000128746033},{"id":"https://openalex.org/keywords/entertainment-tax","display_name":"entertainment tax","score":0.996999979019165},{"id":"https://openalex.org/keywords/bangka-regency","display_name":"Bangka Regency","score":0.8489999771118164},{"id":"https://openalex.org/keywords/tax-revenue-projections","display_name":"tax revenue estimates","score":0.597000002861023},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.4909999966621399},{"id":"https://openalex.org/keywords/regional-public-finance","display_name":"regional public finance","score":0.31299999356269836}],"concepts":[{"id":"https://openalex.org/C512170562","wikidata":"https://www.wikidata.org/wiki/Q173799","display_name":"Entertainment","level":2,"score":0.6841999888420105},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.551800012588501},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5105999708175659},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.44359999895095825},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4250999987125397},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.41589999198913574},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.40709999203681946},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3970000147819519},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.3653999865055084},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3433000147342682},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.3221000134944916},{"id":"https://openalex.org/C2781089630","wikidata":"https://www.wikidata.org/wiki/Q21856745","display_name":"Realization (probability)","level":2,"score":0.3176000118255615},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.29919999837875366},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.2939999997615814},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.290800005197525},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.2728999853134155},{"id":"https://openalex.org/C2780313560","wikidata":"https://www.wikidata.org/wiki/Q272051","display_name":"Tax haven","level":4,"score":0.2630999982357025}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.35912/jgas.v6i1.3434","doi":"https://doi.org/10.35912/jgas.v6i1.3434","is_oa":true,"landing_page_url":"https://doi.org/10.35912/jgas.v6i1.3434","pdf_url":"https://goodwoodpub.com/index.php/jgas/article/download/3434/1525","source":{"id":"https://openalex.org/S4210204664","display_name":"Journal of Governance and Accountability Studies","issn_l":"2774-6739","issn":["2774-6739"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance and Accountability Studies","raw_type":"journal-article"},{"id":"pmh:oai:neliti.com:738552","doi":null,"is_oa":false,"landing_page_url":"https://www.neliti.com/publications/738552/mapping-and-analysis-of-bangka-s-local-tax-potential","pdf_url":null,"source":{"id":"https://openalex.org/S7407055263","display_name":"Neliti","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":"Journal of Governance and Accountability Studies","raw_type":"Journal:eArticle"}],"best_oa_location":{"id":"doi:10.35912/jgas.v6i1.3434","doi":"https://doi.org/10.35912/jgas.v6i1.3434","is_oa":true,"landing_page_url":"https://doi.org/10.35912/jgas.v6i1.3434","pdf_url":"https://goodwoodpub.com/index.php/jgas/article/download/3434/1525","source":{"id":"https://openalex.org/S4210204664","display_name":"Journal of Governance and Accountability Studies","issn_l":"2774-6739","issn":["2774-6739"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance and Accountability Studies","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/W7124249477.pdf","grobid_xml":"https://content.openalex.org/works/W7124249477.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217768808","https://openalex.org/W4391065386","https://openalex.org/W2918800049","https://openalex.org/W2948234195","https://openalex.org/W1541135381","https://openalex.org/W4409476713","https://openalex.org/W3211783132","https://openalex.org/W1486445637","https://openalex.org/W7167934136","https://openalex.org/W7216439250"],"abstract_inverted_index":{"Purpose:":[0],"The":[1,36,101,151],"aim":[2],"of":[3,14,94,110,126,194,213,215],"this":[4,29,230],"research":[5,187],"is":[6,88,119,188,206],"to":[7,55,90,122,171,180,190,208,219],"compile":[8],"data":[9],"on":[10],"the":[11,92,99,124,131,140,148,164,175,211],"potential":[12,60,103,113],"tax":[13,62,145,183,196],"hotels,":[15],"restaurants,":[16],"and":[17,33,59,72,79,135,156,168,218],"entertainment":[18,144],"in":[19,22,28,46,65,98,130,163,174,198,229],"Bangka":[20,47,66,199],"Regency":[21],"2023.":[23],"Research":[24,83],"Methodology:":[25],"We":[26],"used":[27,38],"study":[30],"are":[31,178],"primary":[32],"secondary":[34],"data.":[35],"researcher":[37],"stratified":[39],"random":[40],"sampling":[41],"for":[42,69,104,154],"fifty-one":[43],"Local":[44,216,224],"Taxpayers":[45,217],"Regency.":[48,200],"Data":[49],"analysis":[50],"employed":[51],"a":[52],"micro":[53],"approach":[54],"obtain":[56],"target":[57],"projections":[58,64,153],"local":[61,172,195],"revenue":[63,97,129],"Regency,":[67],"specifically":[68],"Certain":[70],"Goods":[71],"Services":[73],"Tax":[74,96,112,128,225],"(Restaurant":[75],"Tax,":[76,78],"Hotel":[77,105,134],"Entertainment":[80,111,127],"Tax).":[81],"Results:":[82],"findings":[84],"indicate":[85],"that":[86],"it":[87,118,205],"possible":[89],"improve":[91,123],"realization":[93,125],"Restaurant":[95],"future.":[100,132,165],"biggest":[102],"from":[106],"4-star":[107],"hotels.About":[108],"11%":[109],"has":[114],"been":[115],"realized,":[116],"so":[117],"very":[120],"likely":[121],"Conclusions:":[133],"restaurant":[136,157],"taxes":[137,158,173],"fall":[138],"into":[139,147,222],"developing":[141],"category,":[142],"while":[143],"falls":[146],"backward":[149,176],"category.":[150],"growth":[152],"hotel":[155],"can":[159],"be":[160],"further":[161,209],"improved":[162],"Innovative":[166],"programs":[167],"more":[169],"attention":[170],"category":[177],"efforts":[179],"enhance":[181],"regional":[182],"revenue.":[184],"Limitations:":[185],"This":[186],"limited":[189],"examining":[191],"three":[192],"studies":[193],"objects":[197,226],"Contribution:":[201],"For":[202],"future":[203],"researchers,":[204],"recommended":[207],"examine":[210],"aspects":[212],"compliance":[214],"delve":[220],"deeper":[221],"other":[223],"not":[227],"included":[228],"study.":[231]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2026-01-16T00:00:00"}