{"id":"https://openalex.org/W7204650913","doi":"https://doi.org/10.57084/jata.v4i1.1048","title":"Intensifikasi Pemungutan Pajak Air Tanah Dan Pajak Mineral Bukan Logam Dan Batuan Dalam Meningkatkan Pendapatan Asli Daerah","display_name":"Intensifikasi Pemungutan Pajak Air Tanah Dan Pajak Mineral Bukan Logam Dan Batuan Dalam Meningkatkan Pendapatan Asli Daerah","publication_year":2023,"publication_date":"2023-02-02","ids":{"openalex":"https://openalex.org/W7204650913","doi":"https://doi.org/10.57084/jata.v4i1.1048"},"language":"en","primary_location":{"id":"doi:10.57084/jata.v4i1.1048","doi":"https://doi.org/10.57084/jata.v4i1.1048","is_oa":true,"landing_page_url":"https://doi.org/10.57084/jata.v4i1.1048","pdf_url":"https://jurnal.umitra.ac.id/index.php/JATA/article/download/1048/895/","source":{"id":"https://openalex.org/S4387291538","display_name":"Journal of Accounting Taxing and Auditing (JATA)","issn_l":"2746-2552","issn":["2746-2552"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661652","host_organization_name":"Universitas Mitra Indonesia","host_organization_lineage":["https://openalex.org/P4404661652"],"host_organization_lineage_names":["Universitas Mitra Indonesia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Taxing and Auditing (JATA)","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://jurnal.umitra.ac.id/index.php/JATA/article/download/1048/895/","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072269723","display_name":"Della Fadhilatunisa","orcid":"https://orcid.org/0000-0003-2060-9609","observed_orcids":["https://orcid.org/0000-0003-2060-9609"]},"institutions":[{"id":"https://openalex.org/I4405255305","display_name":"Universitas Islam Negeri Alauddin Makassar","ror":"https://ror.org/02vhd9c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255305"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Della Fadhilatunisa","raw_affiliation_strings":["Univeristas islam Negeri Alauddin Makasar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Univeristas islam Negeri Alauddin Makasar","institution_ids":["https://openalex.org/I4405255305"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111017585","display_name":"Dwi Anggraeni Saputri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210124507","display_name":"Universitas Islam Negeri Raden Intan Lampung","ror":"https://ror.org/027de2r94","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210124507"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dwi Anggraeni Saputri","raw_affiliation_strings":["Universitas Islam Negeri Radin Intan Lampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Radin Intan Lampung","institution_ids":["https://openalex.org/I4210124507"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5148586331","display_name":"Armalia Renni WA","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4402554153","display_name":"Universitas Mitra Indonesia","ror":"https://ror.org/02a1v0072","country_code":"ID","type":"education","lineage":["https://openalex.org/I4402554153"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Armalia Renni WA","raw_affiliation_strings":["Universitas Mitra Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Mitra Indonesia","institution_ids":["https://openalex.org/I4402554153"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.1767,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.62074564,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"4","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9678000211715698,"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":0.9678000211715698,"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":0.030700000002980232,"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":0.000699999975040555,"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/groundwater-tax","display_name":"groundwater tax","score":0.9819999933242798},{"id":"https://openalex.org/keywords/local-own-source-revenue","display_name":"local own-source revenue","score":0.8709999918937683},{"id":"https://openalex.org/keywords/tax-intensification","display_name":"tax intensification","score":0.6600000262260437},{"id":"https://openalex.org/keywords/local-government-revenue","display_name":"local government revenue","score":0.7710000276565552},{"id":"https://openalex.org/keywords/bandar-lampung","display_name":"Bandar Lampung","score":0.8629999756813049},{"id":"https://openalex.org/keywords/local-taxation","display_name":"local taxation","score":0.3370000123977661}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7200000286102295},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.47839999198913574},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4138000011444092},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.3553999960422516},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3476000130176544},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3285999894142151},{"id":"https://openalex.org/C85031952","wikidata":"https://www.wikidata.org/wiki/Q3026029","display_name":"Normality test","level":3,"score":0.3246000111103058},{"id":"https://openalex.org/C2986587452","wikidata":"https://www.wikidata.org/wiki/Q938438","display_name":"Statistical analysis","level":2,"score":0.29429998993873596},{"id":"https://openalex.org/C48824518","wikidata":"https://www.wikidata.org/wiki/Q396340","display_name":"Agricultural economics","level":1,"score":0.2930000126361847},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.2818000018596649},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.26460000872612},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.258899986743927},{"id":"https://openalex.org/C76177295","wikidata":"https://www.wikidata.org/wiki/Q161598","display_name":"Groundwater","level":2,"score":0.2524999976158142}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.57084/jata.v4i1.1048","doi":"https://doi.org/10.57084/jata.v4i1.1048","is_oa":true,"landing_page_url":"https://doi.org/10.57084/jata.v4i1.1048","pdf_url":"https://jurnal.umitra.ac.id/index.php/JATA/article/download/1048/895/","source":{"id":"https://openalex.org/S4387291538","display_name":"Journal of Accounting Taxing and Auditing (JATA)","issn_l":"2746-2552","issn":["2746-2552"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661652","host_organization_name":"Universitas Mitra Indonesia","host_organization_lineage":["https://openalex.org/P4404661652"],"host_organization_lineage_names":["Universitas Mitra Indonesia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Taxing and Auditing (JATA)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.57084/jata.v4i1.1048","doi":"https://doi.org/10.57084/jata.v4i1.1048","is_oa":true,"landing_page_url":"https://doi.org/10.57084/jata.v4i1.1048","pdf_url":"https://jurnal.umitra.ac.id/index.php/JATA/article/download/1048/895/","source":{"id":"https://openalex.org/S4387291538","display_name":"Journal of Accounting Taxing and Auditing (JATA)","issn_l":"2746-2552","issn":["2746-2552"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661652","host_organization_name":"Universitas Mitra Indonesia","host_organization_lineage":["https://openalex.org/P4404661652"],"host_organization_lineage_names":["Universitas Mitra Indonesia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Taxing and Auditing (JATA)","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/6","display_name":"Clean water and sanitation","score":0.8571000099182129}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204650913.pdf","grobid_xml":"https://content.openalex.org/works/W7204650913.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2338144141","https://openalex.org/W4402149562","https://openalex.org/W1854080384","https://openalex.org/W4404229364","https://openalex.org/W2800706867","https://openalex.org/W4362725821","https://openalex.org/W1595182285","https://openalex.org/W7216652002","https://openalex.org/W7215807278","https://openalex.org/W2531501558"],"abstract_inverted_index":{"AbstractThe":[0],"purpose":[1],"of":[2,11,27,41,69,78,126,215,226,236,260,273],"this":[3,157],"research":[4],"is":[5,80,101,111,132,139,146,152,201,232,256],"to":[6,21],"see":[7],"how":[8,24],"the":[9,25,39,46,75,91,97,128,134,142,216,230,234,254,258],"effect":[10,26,235,259],"groundwater":[12,169,237],"tax":[13,28,170,238,265],"on":[14,29,168,178,241,268],"regional":[15,35],"original":[16,36],"income":[17,37],"in":[18,38,44],"2018-2020":[19,298],"and":[20,32,64,107,141,172,174,193,263],"find":[22],"out":[23],"non-metallic":[30,173],"minerals":[31],"rocks":[33],"affects":[34],"city":[40],"Bandar":[42,274,317,512],"Lampung":[43,275,318,513],"2018-2020.":[45,320],"method":[47],"used":[48],"with":[49,222],"data":[50,70,326,344],"analysis":[51],"using":[52,72],"normality":[53,76],"test,":[54],"multicollinearity,":[55],"multiple":[56,165],"linear":[57,166],"regression":[58,167,198],"analysis,":[59],"Adjusted":[60,336],"R":[61,337],"Square":[62,338],"test":[63,77,218],"t":[65,217,465],"test.":[66],"The":[67,197,213],"results":[68,214],"processing":[71],"SPSS,":[73],"for":[74],"0.200":[79,350],"greater":[81,102,112],"than":[82,103,113],"0.05":[83,491],"so":[84,148],"that":[85,90,121,156,186,253],"it":[86,117,182,249],"can":[87,118,183,250],"be":[88,119,184,251],"concluded":[89,120,252],"residual":[92],"values":[93],"are":[94,123],"normally":[95],"distributed.":[96],"tolerance":[98,364],"value":[99,110,131,138],"above":[100],"0.10,":[104],"namely":[105,115],"0.856":[106,372],"each":[108],"VIF":[109,375],"10,":[114],"1.169,":[116],"there":[122],"no":[124],"symptoms":[125],"multicollinearity.":[127],"Durbin":[129,392],"Watson":[130,393],"1.997":[133,395],"DL":[135,397],"(Durbin":[136,144,398,404],"Lower)":[137,399],"1.3537":[140,401],"DU":[143,149,403,408],"Upper)":[145,405],"1.5872,":[147],"<D<":[150],"(4-DL)":[151,411],"2.6463":[153,413],"which":[154],"means":[155],"model":[158,200,416,452],"does":[159],"not":[160],"have":[161],"a":[162,223],"positive":[163],"autocorrelation.":[164],"testing":[171],"rock":[175,264],"mineral":[176,262,305,500],"taxes":[177],"local":[179,242,269],"revenue":[180,239,243,266,270],"(PAD),":[181,441],"explained":[185],"X1":[187,207,457],"=":[188,191,195,203],"0.501,":[189,446],"X2":[190,210,246,460,488],"0.093":[192],"Y":[194,202],"16,667":[196,204],"equation":[199],"+":[205,211,461],"0,501":[206],"-":[208,458],"0.092":[209,459],"e.":[212,462],"X15.385":[219,466],">":[220],"1.6923":[221],"significant":[224],"number":[225],"0.000":[227],"<0.05.":[228],"Then":[229],"hypothesis":[231,255],"accepted,":[233],"(X1)":[240,481],"(Y)":[244,486],"Meanwhile":[245],"-0.148":[247,489],"<0.05,":[248],"rejected,":[257],"non-metal":[261],"(X2)":[267,505],"(Y),":[271,510],"City":[272],"Keywords":[276],":":[277,516],"Tax,":[278],"Regional":[279],"Income":[280],"AbstrakTujuan":[281],"dari":[282,353,369,379],"penelitian":[283],"ini":[284,417],"adalah":[285,455],"untuk":[286,300,347],"melihat":[287],"bagaimana":[288,302],"pengaruh":[289,303,476,497],"pajak":[290,304,427,431,478,499],"air":[291,479],"tanah":[292,480],"terhadap":[293,311,437,482,506],"pendapatan":[294,312,438,477,483,498,507],"asli":[295,313,439,484,508],"daerah":[296,314,440,485,509],"tahun":[297,319],"dan":[299,308,339,373,402,430,435,448,503],"mengetahui":[301],"bukan":[306,501],"logam":[307,502],"batuan":[309,504],"berpengaruh":[310],"di":[315,365],"Kota":[316,511],"metode":[321],"yang":[322],"digunakan":[323],"dengan":[324,468],"analisis":[325,331],"menggunakan":[327,345],"uji":[328,335,340,348,464],"normalitas,":[329],"multikolinieritas,":[330],"regresi":[332,422,454],"linier":[333,423],"berganda,":[334],"t.":[341],"Hasil":[342,463],"pengolahan":[343],"spss,":[346],"normalitas":[349],"lebih":[351,367,377],"besar":[352,368,378],"0,05":[354],"sehingga":[355],"dapat":[356,384,414,442,493],"disimpulkan":[357,385,494],"nilai":[358,363,374,391,396,449],"residualnya":[359],"tersebur":[360],"berdistribusi":[361],"normal.":[362],"atas":[366],"0.10":[370],"yaitu":[371,381],"masing-masing":[376],"10":[380],"1.169":[382],"maka":[383,407,492],"bahwa":[386,444],"tidak":[387,418],"terjadi":[388],"gejala":[389],"multikolinieritas.":[390],"sebesar":[394,400,412,471],"1.5872":[406],"<":[409,490],"D<":[410],"diartikan":[415],"memiliki":[419],"autokorelasi":[420],"positif.":[421],"berganda":[424],"pada":[425],"pengujian":[426],"Air":[428],"Tanah":[429],"Mineral":[432],"Bukan":[433],"Logam":[434],"Batuan":[436],"dijelaskan":[443],"X1=":[445],"X2=0,093":[447],"Y=16.667":[450],"Diperoleh":[451],"persamaan":[453],"Y=16.667+0.501":[456],">1.6923":[467],"angka":[469],"signifikan":[470],"0.000<0.05.":[472],"Maka":[473],"hipotesis":[474,495],"diterima,":[475],"Sedangkan":[487],"ditolak,":[496],"Kata":[514],"Kunci":[515],"Pajak,":[517],"Pendapatan":[518],"Asli":[519],"Daerah":[520]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-30T00:00:00"}
