{"id":"https://openalex.org/W7215212186","doi":null,"title":"The Effect of Tax Collection with Warning Letters and Distress Warrant on Individual Taxpayer Compliance (Empirical Study of KPP Pratama Sumedang District)","display_name":"The Effect of Tax Collection with Warning Letters and Distress Warrant on Individual Taxpayer Compliance (Empirical Study of KPP Pratama Sumedang District)","publication_year":2025,"publication_date":"2025-01-06","ids":{"openalex":"https://openalex.org/W7215212186"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.ejournal.lppmunsap.org:article/1644","doi":null,"is_oa":true,"landing_page_url":"http://ejournal.unsap.ac.id/index.php/job/article/view/1644","pdf_url":"http://ejournal.unsap.ac.id/index.php/job/article/download/1644/984","source":{"id":"https://openalex.org/S7407068238","display_name":"Journal of Business, Accounting and Finance","issn_l":"2964-3864","issn":["2964-3864"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405263040","host_organization_name":"Universitas Sebelas April","host_organization_lineage":["https://openalex.org/I4405263040"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2964-3864","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal.unsap.ac.id/index.php/job/article/download/1644/984","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004640732","display_name":"Tita Kartika","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263040","display_name":"Universitas Sebelas April","ror":"https://ror.org/01nh3gm17","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263040"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kartika, Tita","raw_affiliation_strings":["universitas sebelas april sumedang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"universitas sebelas april sumedang","institution_ids":["https://openalex.org/I4405263040"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5107692178","display_name":"Siti Rohmawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263040","display_name":"Universitas Sebelas April","ror":"https://ror.org/01nh3gm17","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263040"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rohmawati, Siti","raw_affiliation_strings":["universitas sebelas april sumedang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"universitas sebelas april sumedang","institution_ids":["https://openalex.org/I4405263040"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5153710000","display_name":"Ahmad Andi Adinegara","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263040","display_name":"Universitas Sebelas April","ror":"https://ror.org/01nh3gm17","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263040"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Adinegara, Ahmad Andi","raw_affiliation_strings":["universitas sebelas april sumedang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"universitas sebelas april sumedang","institution_ids":["https://openalex.org/I4405263040"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405263040"],"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":null,"issue":null,"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/T12446","display_name":"Economic Growth and Fiscal Policies","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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.7829999923706055},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.7540000081062317},{"id":"https://openalex.org/keywords/warning-letters","display_name":"warning letters","score":0.8479999899864197},{"id":"https://openalex.org/keywords/tax-collection","display_name":"tax collection","score":0.75},{"id":"https://openalex.org/keywords/tax-enforcement","display_name":"tax enforcement","score":0.7860000133514404},{"id":"https://openalex.org/keywords/tax-authorities","display_name":"tax authorities","score":0.3659999966621399}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9472000002861023},{"id":"https://openalex.org/C2776916960","wikidata":"https://www.wikidata.org/wiki/Q637156","display_name":"Warrant","level":2,"score":0.8920999765396118},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5299000144004822},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.4772999882698059},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.47679999470710754},{"id":"https://openalex.org/C139265228","wikidata":"https://www.wikidata.org/wiki/Q5283089","display_name":"Distress","level":2,"score":0.44429999589920044},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.43790000677108765},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.40939998626708984},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.396699994802475},{"id":"https://openalex.org/C29825287","wikidata":"https://www.wikidata.org/wiki/Q1427940","display_name":"Warning system","level":2,"score":0.39410001039505005},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.3709000051021576},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.3158999979496002},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29679998755455017},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2896000146865845}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.ejournal.lppmunsap.org:article/1644","doi":null,"is_oa":true,"landing_page_url":"http://ejournal.unsap.ac.id/index.php/job/article/view/1644","pdf_url":"http://ejournal.unsap.ac.id/index.php/job/article/download/1644/984","source":{"id":"https://openalex.org/S7407068238","display_name":"Journal of Business, Accounting and Finance","issn_l":"2964-3864","issn":["2964-3864"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405263040","host_organization_name":"Universitas Sebelas April","host_organization_lineage":["https://openalex.org/I4405263040"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2964-3864","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.ejournal.lppmunsap.org:article/1644","doi":null,"is_oa":true,"landing_page_url":"http://ejournal.unsap.ac.id/index.php/job/article/view/1644","pdf_url":"http://ejournal.unsap.ac.id/index.php/job/article/download/1644/984","source":{"id":"https://openalex.org/S7407068238","display_name":"Journal of Business, Accounting and Finance","issn_l":"2964-3864","issn":["2964-3864"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405263040","host_organization_name":"Universitas Sebelas April","host_organization_lineage":["https://openalex.org/I4405263040"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2964-3864","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8999999761581421}],"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/W7215212186.pdf","grobid_xml":"https://content.openalex.org/works/W7215212186.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2889479782"],"related_works":["https://openalex.org/W4404495312","https://openalex.org/W2781658604","https://openalex.org/W2889479782","https://openalex.org/W3115603917","https://openalex.org/W7219114361","https://openalex.org/W4415564118","https://openalex.org/W3082366490","https://openalex.org/W2802754009","https://openalex.org/W2405309864","https://openalex.org/W2994854722"],"abstract_inverted_index":{"This":[0],"study":[1,61,102],"focuses":[2],"on":[3,37,108,130,163,198],"the":[4,14,22,109,141,173,203,210],"Pratama":[5,78],"tax":[6,25,119,153],"service":[7],"office":[8],"located":[9],"in":[10,45,59,100],"Sumedang":[11,79],"District":[12],"for":[13],"period":[15],"2017-2021,":[16],"which":[17],"aims":[18],"to":[19],"determine":[20],"how":[21],"effect":[23,129,162,196],"of":[24,84,132],"collection":[26,120,154],"with":[27,51,80,121,135,167,186,202],"a":[28,33,81,122,127,136,160,168,187,194],"warning":[29,68,90,123,188],"letter":[30,124,189],"(X1)":[31,125],"and":[32,70,73,92,97,112,140,172,190],"distress":[34,71,93,156,191],"warrant":[35,72,157,192],"(X2)":[36,158],"individual":[38,64,86,133],"taxpayer":[39],"compliance":[40,131],"(Y).":[41],"The":[42,57],"method":[43],"used":[44],"this":[46,60,101],"research":[47],"is":[48,144,176,207,212],"quantitative":[49],"method,":[50],"sampling":[52,55],"using":[53,103],"probability":[54],"method.":[56],"population":[58],"was":[62],"40,513":[63],"taxpayers":[65,87,134],"who":[66,88],"received":[67,89],"letters":[69,91],"were":[74],"registered":[75],"at":[76],"KPP":[77],"sample":[82],"size":[83],"100":[85],"warrant.":[94],"Data":[95],"analysis":[96],"hypothesis":[98],"testing":[99],"SPSS":[104],"version":[105],"25.":[106],"Based":[107],"test":[110,142,174],"results":[111],"hypotheses,":[113],"it":[114],"can":[115],"be":[116],"seen":[117],"that":[118],"has":[126,159,193],"significant":[128,161,195],"Sig":[137,169],"value.":[138,170],"0.000":[139,213],"value":[143,175,206],"greater":[145,177],"than":[146,178],"table":[147,179],"or":[148,180],"4.260":[149],">":[150,182],"1.985.":[151,183],"Furthermore,":[152],"by":[155],"Individual":[164,199],"Taxpayer":[165,200],"Compliance":[166,201],"0.005":[171],"2.871":[181],"Tax":[184],"Collection":[185],"together":[197],"calculated":[204],"F":[205],"37.433,":[208],"while":[209],"significance":[211]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-02T00:00:00"}