{"id":"https://openalex.org/W7124699252","doi":"https://doi.org/10.31334/transparansi.v8i1.4832","title":"Self-Enhancement, Conservation Values, and Personal Taxation Culture: How Education Level Moderates Their Relationship","display_name":"Self-Enhancement, Conservation Values, and Personal Taxation Culture: How Education Level Moderates Their Relationship","publication_year":2025,"publication_date":"2025-07-02","ids":{"openalex":"https://openalex.org/W7124699252","doi":"https://doi.org/10.31334/transparansi.v8i1.4832"},"language":"en","primary_location":{"id":"doi:10.31334/transparansi.v8i1.4832","doi":"https://doi.org/10.31334/transparansi.v8i1.4832","is_oa":true,"landing_page_url":"https://doi.org/10.31334/transparansi.v8i1.4832","pdf_url":"https://ojs.stiami.ac.id/index.php/transparansi/article/download/4832/2504","source":{"id":"https://openalex.org/S4210200209","display_name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","issn_l":"2622-0253","issn":["2622-0253"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276069","host_organization_name":"Institut Ilmu Sosial dan Manajemen STIAMI","host_organization_lineage":["https://openalex.org/I4405276069"],"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":"Transparansi : Jurnal Ilmiah Ilmu Administrasi","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://ojs.stiami.ac.id/index.php/transparansi/article/download/4832/2504","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087705617","display_name":"Menik Indrati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210096641","display_name":"Universitas Esa Unggul","ror":"https://ror.org/00cwwxh37","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096641"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Menik Indrati","raw_affiliation_strings":["Faculty of Economics and Business, Esa Unggul University, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, Esa Unggul University, Jakarta","institution_ids":["https://openalex.org/I4210096641"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051445561","display_name":"Wisnu Budi Prasetyo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210096641","display_name":"Universitas Esa Unggul","ror":"https://ror.org/00cwwxh37","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096641"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wisnu Budi Prasetyo","raw_affiliation_strings":["Faculty of Economics and Business, Esa Unggul University, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, Esa Unggul University, Jakarta","institution_ids":["https://openalex.org/I4210096641"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062767726","display_name":"Eny Purwaningsih","orcid":"https://orcid.org/0000-0002-2523-0510","observed_orcids":["https://orcid.org/0000-0002-2523-0510"]},"institutions":[{"id":"https://openalex.org/I4210096641","display_name":"Universitas Esa Unggul","ror":"https://ror.org/00cwwxh37","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096641"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eny Purwaningsih","raw_affiliation_strings":["Faculty of Economics and Business, Esa Unggul University, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, Esa Unggul University, Jakarta","institution_ids":["https://openalex.org/I4210096641"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5078649481","display_name":"Safiani A. Faaroek","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210096641","display_name":"Universitas Esa Unggul","ror":"https://ror.org/00cwwxh37","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096641"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Safiani Faaroek","raw_affiliation_strings":["Faculty of Economics and Business, Esa Unggul University, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, Esa Unggul University, Jakarta","institution_ids":["https://openalex.org/I4210096641"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210096641"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"1","first_page":"113","last_page":"126"},"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/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"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.00019999999494757503,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/self-enhancement","display_name":"self-enhancement","score":0.9710000157356262},{"id":"https://openalex.org/keywords/conservation-value","display_name":"conservation value","score":0.9279999732971191},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.6499999761581421},{"id":"https://openalex.org/keywords/educational-attainment","display_name":"educational attainment","score":0.7360000014305115},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8989999890327454},{"id":"https://openalex.org/keywords/tax-liability","display_name":"tax liability","score":0.5860000252723694},{"id":"https://openalex.org/keywords/public-sector-employment","display_name":"public sector employees","score":0.5410000085830688},{"id":"https://openalex.org/keywords/ministry-of-law-and-human-rights","display_name":"Ministry of Law and Human Rights","score":0.8019999861717224},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.414000004529953},{"id":"https://openalex.org/keywords/west-java","display_name":"West Java","score":0.5139999985694885},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.4009999930858612},{"id":"https://openalex.org/keywords/financial-situation","display_name":"financial conditions","score":0.32100000977516174}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.47269999980926514},{"id":"https://openalex.org/C521751864","wikidata":"https://www.wikidata.org/wiki/Q1729207","display_name":"Christian ministry","level":2,"score":0.4634999930858612},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4357999861240387},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.38429999351501465},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.367900013923645},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.3407000005245209},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.334199994802475},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3059000074863434},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3027999997138977},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2944999933242798},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.27570000290870667},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2590000033378601},{"id":"https://openalex.org/C2993328178","wikidata":"https://www.wikidata.org/wiki/Q48997295","display_name":"Conservation of resources theory","level":2,"score":0.2567000091075897}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31334/transparansi.v8i1.4832","doi":"https://doi.org/10.31334/transparansi.v8i1.4832","is_oa":true,"landing_page_url":"https://doi.org/10.31334/transparansi.v8i1.4832","pdf_url":"https://ojs.stiami.ac.id/index.php/transparansi/article/download/4832/2504","source":{"id":"https://openalex.org/S4210200209","display_name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","issn_l":"2622-0253","issn":["2622-0253"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276069","host_organization_name":"Institut Ilmu Sosial dan Manajemen STIAMI","host_organization_lineage":["https://openalex.org/I4405276069"],"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":"Transparansi : Jurnal Ilmiah Ilmu Administrasi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31334/transparansi.v8i1.4832","doi":"https://doi.org/10.31334/transparansi.v8i1.4832","is_oa":true,"landing_page_url":"https://doi.org/10.31334/transparansi.v8i1.4832","pdf_url":"https://ojs.stiami.ac.id/index.php/transparansi/article/download/4832/2504","source":{"id":"https://openalex.org/S4210200209","display_name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","issn_l":"2622-0253","issn":["2622-0253"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276069","host_organization_name":"Institut Ilmu Sosial dan Manajemen STIAMI","host_organization_lineage":["https://openalex.org/I4405276069"],"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":"Transparansi : Jurnal Ilmiah Ilmu Administrasi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7124699252.pdf","grobid_xml":"https://content.openalex.org/works/W7124699252.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W957206343","https://openalex.org/W1859960740","https://openalex.org/W1986559069","https://openalex.org/W1986829999","https://openalex.org/W2022210537","https://openalex.org/W2066507929","https://openalex.org/W2789317016","https://openalex.org/W2944372098","https://openalex.org/W2956963952","https://openalex.org/W3009279713","https://openalex.org/W3013006986","https://openalex.org/W3037382217","https://openalex.org/W3038723627","https://openalex.org/W3094331157","https://openalex.org/W3167465745","https://openalex.org/W4285471885","https://openalex.org/W4294218747","https://openalex.org/W4300781199","https://openalex.org/W4312348416","https://openalex.org/W4313582453","https://openalex.org/W4361007171"],"related_works":["https://openalex.org/W4400168191","https://openalex.org/W4361007171","https://openalex.org/W7007949235","https://openalex.org/W7035696175","https://openalex.org/W4402575045","https://openalex.org/W2919321808","https://openalex.org/W4409818565","https://openalex.org/W4254285152","https://openalex.org/W6986315294","https://openalex.org/W7220400925"],"abstract_inverted_index":{"This":[0],"research":[1,35,38,72,95],"investigates":[2],"the":[3,24,43,59,77,123,161],"influence":[4,106],"of":[5,26,50,61,79],"Self-Enhancement":[6,52,139,168,247,282],"and":[7,28,53,63,81,101,128,140,144],"Conservation":[8,102,141,170,211,249,284],"on":[9,107],"personal":[10,108,129],"tax":[11,66,109,130,145,158],"culture,":[12],"by":[13],"considering":[14],"education":[15,112],"level":[16,113],"as":[17,34,116],"a":[18,47,104,117,156],"moderating":[19],"factor.":[20],"Involving":[21],"employees":[22,75],"at":[23,76],"Ministry":[25,78],"Law":[27,80],"Human":[29,82],"Rights":[30,83],"in":[31,70,84,142,160],"West":[32,85],"Java":[33],"subjects,":[36],"this":[37,71],"aims":[39],"to":[40,45,58,121,150,154],"understand":[41],"how":[42],"encouragement":[44],"increase":[46],"positive":[48,105],"view":[49],"oneself":[51],"conservation":[54],"values":[55],"(Conservation)":[56],"contributes":[57],"formation":[60],"attitudes":[62],"behaviour":[64],"regarding":[65],"obligations.":[67],"The":[68,94],"respondents":[69],"were":[73],"230":[74,226],"Java.":[86],"Data":[87],"analysis":[88],"uses":[89],"Moderated":[90,239],"Regression":[91,240],"Analysis":[92,241],"(MRA)..":[93],"results":[96],"show":[97],"that":[98,137],"Self-":[99],"Enhancement":[100],"have":[103],"culture.":[110,131],"Furthermore,":[111],"was":[114],"identified":[115],"significant":[118],"moderator,":[119],"able":[120],"strengthen":[122],"relationship":[124],"between":[125],"these":[126],"factors":[127],"Managerial":[132],"implications":[133],"involve":[134],"developing":[135],"strategies":[136],"combine":[138],"training":[143],"policy,":[146],"with":[147],"tailored":[148],"adjustments":[149],"individual":[151],"financial":[152],"conditions,":[153],"build":[155],"sustainable":[157],"culture":[159],"organization.":[162],"Abstrak":[163],"Penelitian":[164],"ini":[165,196,224],"menginvestigasi":[166],"pengaruh":[167,251],"dan":[169,187,210,216,231,248,271,283,287],"terhadap":[171,206,253],"budaya":[172,254,272,300],"pajak":[173,255,273,301],"pribadi,":[174],"dengan":[175,290,294],"mempertimbangkan":[176],"tingkat":[177,258],"pendidikan":[178,259],"sebagai":[179,192,261],"faktor":[180],"moderasi.":[181],"Melibatkan":[182],"karyawan":[183,227],"di":[184,189,228,233,304],"Kementerian":[185,229],"Hukum":[186,230],"HAM":[188,232],"Jawa":[190,234],"Barat":[191],"subjek":[193],"penelitian,":[194],"penelitian":[195,223,244],"bertujuan":[197],"untuk":[198,202,298],"memahami":[199],"bagaimana":[200],"dorongan":[201],"meningkatkan":[203],"pandangan":[204],"positif":[205,252],"diri":[207],"sendiri":[208],"(Self-Enhancement)":[209],"berkontribusi":[212],"pada":[213,222],"pembentukan":[214],"sikap":[215],"perilaku":[217],"terkait":[218],"kewajiban":[219],"pajak.":[220],"Responden":[221],"sebanyak":[225],"Barat.":[235],"Analisa":[236],"data":[237],"menggunakan":[238],"(MRA).":[242],"Hasil":[243],"menunjukkan":[245],"bahwa":[246],"memiliki":[250],"pribadi.":[256,274],"Selanjutnya,":[257],"diidentifikasi":[260],"moderator":[262],"yang":[263,280,292,302],"signifikan,":[264],"mampu":[265],"memperkuat":[266],"hubungan":[267],"antara":[268],"faktor-faktor":[269],"tersebut":[270],"Implikasi":[275],"manajerial":[276],"melibatkan":[277],"pengembangan":[278],"strategi":[279],"memadukan":[281],"dalam":[285],"pelatihan":[286],"kebijakan":[288],"pajak,":[289],"penyesuaian":[291],"disesuaikan":[293],"kondisi":[295],"finansial":[296],"individu,":[297],"membangun":[299],"berkelanjutan":[303],"organisasi.":[305]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2026-01-20T00:00:00"}
