{"id":"https://openalex.org/W7204164734","doi":"https://doi.org/10.47709/jap.v6i1.8650","title":"Analisis Moral Tax Suation Pada Wajib Pajak Milenial Urban","display_name":"Analisis Moral Tax Suation Pada Wajib Pajak Milenial Urban","publication_year":2026,"publication_date":"2026-06-06","ids":{"openalex":"https://openalex.org/W7204164734","doi":"https://doi.org/10.47709/jap.v6i1.8650"},"language":"id","primary_location":{"id":"doi:10.47709/jap.v6i1.8650","doi":"https://doi.org/10.47709/jap.v6i1.8650","is_oa":true,"landing_page_url":"https://doi.org/10.47709/jap.v6i1.8650","pdf_url":"https://jurnal.itscience.org/index.php/jap/article/download/8650/5960","source":{"id":"https://openalex.org/S4386622032","display_name":"Jurnal Audit dan Perpajakan (JAP)","issn_l":"2809-1809","issn":["2809-1809"],"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":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Audit dan Perpajakan (JAP)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://jurnal.itscience.org/index.php/jap/article/download/8650/5960","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043597146","display_name":"Shahnaz Arianne Amirah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387154371","display_name":"Politeknik Negeri Tanah Laut","ror":"https://ror.org/036tn3p81","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387154371"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Shahnaz Arianne Amirah","raw_affiliation_strings":["Politeknik Negeri Tanah Laut"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Tanah Laut","institution_ids":["https://openalex.org/I4387154371"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5122197061","display_name":"M. Fahriyal Aldi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387154371","display_name":"Politeknik Negeri Tanah Laut","ror":"https://ror.org/036tn3p81","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387154371"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"M. Fahriyal Aldi","raw_affiliation_strings":["Politeknik Negeri Tanah Laut"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Tanah Laut","institution_ids":["https://openalex.org/I4387154371"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5123525150","display_name":"M Bastian","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387154371","display_name":"Politeknik Negeri Tanah Laut","ror":"https://ror.org/036tn3p81","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387154371"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"M Bastian","raw_affiliation_strings":["Politeknik Negeri Tanah Laut"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Tanah Laut","institution_ids":["https://openalex.org/I4387154371"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5018105832","display_name":"Try Edi Suwarno","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387154371","display_name":"Politeknik Negeri Tanah Laut","ror":"https://ror.org/036tn3p81","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387154371"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Try Edi Suwarno","raw_affiliation_strings":["Politeknik Negeri Tanah Laut"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Tanah Laut","institution_ids":["https://openalex.org/I4387154371"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5094090134","display_name":"Haris Reza Fathony","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387154371","display_name":"Politeknik Negeri Tanah Laut","ror":"https://ror.org/036tn3p81","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387154371"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Haris Reza Fathony","raw_affiliation_strings":["Politeknik Negeri Tanah Laut"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Tanah Laut","institution_ids":["https://openalex.org/I4387154371"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4387154371"],"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":"6","issue":"1","first_page":null,"last_page":null},"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/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"}},{"id":"https://openalex.org/T13841","display_name":"Psychology of Social Influence","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3207","display_name":"Social Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/voluntary-tax-compliance","display_name":"voluntary tax compliance","score":0.9279999732971191},{"id":"https://openalex.org/keywords/millennials","display_name":"millennials","score":0.5950000286102295},{"id":"https://openalex.org/keywords/moral-internalization","display_name":"moral internalization","score":0.6769999861717224},{"id":"https://openalex.org/keywords/tax-reporting","display_name":"tax reporting","score":0.44600000977516174},{"id":"https://openalex.org/keywords/tax-transparency","display_name":"tax transparency","score":0.44600000977516174},{"id":"https://openalex.org/keywords/public-accountability","display_name":"public accountability","score":0.7149999737739563},{"id":"https://openalex.org/keywords/digital-tax-services","display_name":"digital tax services","score":0.7829999923706055},{"id":"https://openalex.org/keywords/reciprocity","display_name":"reciprocity","score":0.6209999918937683}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5864999890327454},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.46389999985694885},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.4032999873161316},{"id":"https://openalex.org/C169903001","wikidata":"https://www.wikidata.org/wiki/Q3264987","display_name":"Reciprocity (cultural anthropology)","level":2,"score":0.2443999946117401},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.19210000336170197},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.1746000051498413},{"id":"https://openalex.org/C2992936063","wikidata":"https://www.wikidata.org/wiki/Q216200","display_name":"Legal norm","level":2,"score":0.17319999635219574},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.17069999873638153},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.16580000519752502},{"id":"https://openalex.org/C151884938","wikidata":"https://www.wikidata.org/wiki/Q2914277","display_name":"Moral panic","level":2,"score":0.1589999943971634}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.47709/jap.v6i1.8650","doi":"https://doi.org/10.47709/jap.v6i1.8650","is_oa":true,"landing_page_url":"https://doi.org/10.47709/jap.v6i1.8650","pdf_url":"https://jurnal.itscience.org/index.php/jap/article/download/8650/5960","source":{"id":"https://openalex.org/S4386622032","display_name":"Jurnal Audit dan Perpajakan (JAP)","issn_l":"2809-1809","issn":["2809-1809"],"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":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Audit dan Perpajakan (JAP)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.47709/jap.v6i1.8650","doi":"https://doi.org/10.47709/jap.v6i1.8650","is_oa":true,"landing_page_url":"https://doi.org/10.47709/jap.v6i1.8650","pdf_url":"https://jurnal.itscience.org/index.php/jap/article/download/8650/5960","source":{"id":"https://openalex.org/S4386622032","display_name":"Jurnal Audit dan Perpajakan (JAP)","issn_l":"2809-1809","issn":["2809-1809"],"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":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Audit dan Perpajakan (JAP)","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7297000288963318}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204164734.pdf","grobid_xml":"https://content.openalex.org/works/W7204164734.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W2088435028","https://openalex.org/W2120660552","https://openalex.org/W2150302465","https://openalex.org/W2603963362","https://openalex.org/W4237329471"],"related_works":["https://openalex.org/W7126048401","https://openalex.org/W7217084944","https://openalex.org/W7165447227","https://openalex.org/W4416382858","https://openalex.org/W7167485583","https://openalex.org/W4310811711","https://openalex.org/W7217606647","https://openalex.org/W6995837131","https://openalex.org/W7219535483","https://openalex.org/W7167627445"],"abstract_inverted_index":{"Kepatuhan":[0],"pajak":[1,21,36,148,173],"sukarela":[2],"(voluntary":[3],"compliance)":[4],"merupakan":[5],"pilar":[6],"utama":[7],"stabilitas":[8],"fiskal":[9],"negara,":[10],"namun":[11,50],"mencapainya":[12],"memerlukan":[13],"pendekatan":[14],"yang":[15,45,104,161,166],"melampaui":[16],"sekadar":[17],"penegakan":[18],"hukum":[19],"pidana":[20],"(tax":[22],"enforcement).":[23],"Penelitian":[24],"ini":[25,70],"menganalisis":[26],"efektivitas":[27,67],"moral":[28,32,75,140,169],"tax":[29],"suasion":[30,141],"(pembujukan":[31],"perpajakan)":[33],"terhadap":[34,47,52,54,100],"wajib":[35,78],"generasi":[37],"milenial":[38,43,103,154],"di":[39,113],"kawasan":[40],"urban.":[41],"Karakteristik":[42],"urban":[44,155],"adaptif":[46],"teknologi,":[48],"kritis,":[49],"rentan":[51],"distrust":[53],"otoritas":[55],"publik":[56,165],"menjadi":[57],"dinamika":[58],"tersendiri":[59],"dalam":[60,88],"lanskap":[61],"perpajakan":[62],"modern.":[63],"Guna":[64],"mengukur":[65],"tingkat":[66],"tersebut,":[68],"penelitian":[69],"melihat":[71,156],"seberapa":[72],"jauh":[73],"pesan":[74],"diinternalisasi":[76],"oleh":[77],"pajak,":[79],"bagaimana":[80],"mereka":[81,170],"memandang":[82],"kewajiban":[83],"etisnya,":[84],"serta":[85,133],"respons":[86],"nyata":[87],"pelaporan":[89],"mandiri.":[90],"Dengan":[91],"metode":[92],"kualitatif":[93],"deskriptif,":[94],"tim":[95],"peneliti":[96],"melakukan":[97],"wawancara":[98],"mendalam":[99],"15":[101],"informan":[102],"mewakili":[105],"ragam":[106],"latar":[107],"belakang":[108],"profesi":[109],"dan":[110,118,122,149,163],"kelas":[111],"ekonomi":[112],"Jabodetabek,":[114],"Surabaya,":[115],"Medan,":[116],"Makassar,":[117],"Banjarmasin.":[119],"Keabsahan":[120],"data":[121],"pencegahan":[123],"bias":[124],"subjektif":[125],"dijamin":[126],"lewat":[127],"teknik":[128],"triangulasi":[129],"sumber,":[130],"member":[131],"checking,":[132],"pengodean":[134],"bersama":[135],"antar-peneliti":[136],"(inter-rater":[137],"reliability).":[138],"Efektivitas":[139],"sangat":[142],"bergantung":[143],"pada":[144],"transparansi":[145],"alokasi":[146],"dana":[147],"kualitas":[150],"pelayanan":[151],"digital.":[152],"Ketika":[153],"adanya":[157],"reciprocity":[158],"(timbal":[159],"balik)":[160],"konkret":[162],"akuntabilitas":[164],"tinggi,":[167],"kesadaran":[168],"untuk":[171],"membayar":[172],"meningkat":[174],"secara":[175],"signifikan.":[176]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-26T00:00:00"}
