{"id":"https://openalex.org/W7220122119","doi":null,"title":"Pengaruh Digitalisasi dan Sosialisasi terhadap Kepatuhan Wajib Pajak Orang Pribadi Kabupaten Lamongan Tahun 2024 dengan Kesadaran sebagai Variabel Mediasi: The Effect of Digitalization and Socialization on Individual Taxpayer Compliance in Lamongan Regency in 2024 with Awareness as a Mediating Variable","display_name":"Pengaruh Digitalisasi dan Sosialisasi terhadap Kepatuhan Wajib Pajak Orang Pribadi Kabupaten Lamongan Tahun 2024 dengan Kesadaran sebagai Variabel Mediasi: The Effect of Digitalization and Socialization on Individual Taxpayer Compliance in Lamongan Regency in 2024 with Awareness as a Mediating Variable","publication_year":2026,"publication_date":"2026-07-22","ids":{"openalex":"https://openalex.org/W7220122119"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.ejurnal.uibu.ac.id:article/3153","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.uibu.ac.id/index.php/ecoducation/article/view/3153","pdf_url":"https://ejurnal.uibu.ac.id/index.php/ecoducation/article/download/3153/2216","source":{"id":"https://openalex.org/S4210237648","display_name":"Economic and Education Journal (Ecoducation)","issn_l":"2656-5234","issn":["2656-5234","2684-6993"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274455","host_organization_name":"Universitas Insan Budi Utomo","host_organization_lineage":["https://openalex.org/I4405274455"],"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":"10.33503/ecoducation.v8i2","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":"https://ejurnal.uibu.ac.id/index.php/ecoducation/article/download/3153/2216","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114768989","display_name":"Angelica Al\u2019maliki Saliha Maza","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263095","display_name":"Universitas Muhammadiyah Lamongan","ror":"https://ror.org/02f8nh185","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263095"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Maza, Angelica Al'maliki Saliha","raw_affiliation_strings":["Akuntansi, Universitas Muhammadiyah Lamongan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akuntansi, Universitas Muhammadiyah Lamongan","institution_ids":["https://openalex.org/I4405263095"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014859850","display_name":"Amrizal Imawan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263095","display_name":"Universitas Muhammadiyah Lamongan","ror":"https://ror.org/02f8nh185","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263095"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Imawan, Amrizal","raw_affiliation_strings":["Akuntansi, Universitas Muhammadiyah Lamongan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akuntansi, Universitas Muhammadiyah Lamongan","institution_ids":["https://openalex.org/I4405263095"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5066183779","display_name":"Ninik Mas\u2019adah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263095","display_name":"Universitas Muhammadiyah Lamongan","ror":"https://ror.org/02f8nh185","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263095"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mas'adah, Ninik","raw_affiliation_strings":["Akuntansi, Universitas Muhammadiyah Lamongan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akuntansi, Universitas Muhammadiyah Lamongan","institution_ids":["https://openalex.org/I4405263095"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5138572297","display_name":"Devi Febrianti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405263095","display_name":"Universitas Muhammadiyah Lamongan","ror":"https://ror.org/02f8nh185","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263095"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Febrianti, Devi","raw_affiliation_strings":["Akuntansi, Universitas Muhammadiyah Lamongan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akuntansi, Universitas Muhammadiyah Lamongan","institution_ids":["https://openalex.org/I4405263095"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405263095"],"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":0.9994999766349792,"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":0.9994999766349792,"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/T10953","display_name":"E-Government and Public Services","score":9.999999747378752e-05,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.0,"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/tax-compliance","display_name":"tax compliance","score":0.8379999995231628},{"id":"https://openalex.org/keywords/digitalization-of-taxation","display_name":"digitalization of taxation","score":0.7630000114440918},{"id":"https://openalex.org/keywords/tax-socialization","display_name":"tax socialization","score":0.9700000286102295},{"id":"https://openalex.org/keywords/taxpayer-awareness","display_name":"taxpayer awareness","score":0.8240000009536743},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.9879999756813049},{"id":"https://openalex.org/keywords/lamongan-regency","display_name":"Lamongan Regency","score":0.8080000281333923}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3467999994754791},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3093000054359436},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.30889999866485596},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.25209999084472656},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.24369999766349792},{"id":"https://openalex.org/C25032326","wikidata":"https://www.wikidata.org/wiki/Q185467","display_name":"Socialization","level":2,"score":0.241799995303154},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2199999988079071},{"id":"https://openalex.org/C2983515908","wikidata":"https://www.wikidata.org/wiki/Q42240","display_name":"Research method","level":2,"score":0.19599999487400055},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.19130000472068787},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.1859000027179718}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.ejurnal.uibu.ac.id:article/3153","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.uibu.ac.id/index.php/ecoducation/article/view/3153","pdf_url":"https://ejurnal.uibu.ac.id/index.php/ecoducation/article/download/3153/2216","source":{"id":"https://openalex.org/S4210237648","display_name":"Economic and Education Journal (Ecoducation)","issn_l":"2656-5234","issn":["2656-5234","2684-6993"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274455","host_organization_name":"Universitas Insan Budi Utomo","host_organization_lineage":["https://openalex.org/I4405274455"],"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":"10.33503/ecoducation.v8i2","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.ejurnal.uibu.ac.id:article/3153","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.uibu.ac.id/index.php/ecoducation/article/view/3153","pdf_url":"https://ejurnal.uibu.ac.id/index.php/ecoducation/article/download/3153/2216","source":{"id":"https://openalex.org/S4210237648","display_name":"Economic and Education Journal (Ecoducation)","issn_l":"2656-5234","issn":["2656-5234","2684-6993"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274455","host_organization_name":"Universitas Insan Budi Utomo","host_organization_lineage":["https://openalex.org/I4405274455"],"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":"10.33503/ecoducation.v8i2","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220122119.pdf","grobid_xml":"https://content.openalex.org/works/W7220122119.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W4288969489","https://openalex.org/W4320023008","https://openalex.org/W4401207014","https://openalex.org/W4402171736","https://openalex.org/W4404667862","https://openalex.org/W4411831522","https://openalex.org/W4415686471","https://openalex.org/W4415720661","https://openalex.org/W4416269023","https://openalex.org/W7118048111"],"related_works":["https://openalex.org/W7110705135","https://openalex.org/W4414142313","https://openalex.org/W7147418577","https://openalex.org/W4399445443","https://openalex.org/W7161538784","https://openalex.org/W7167590240","https://openalex.org/W7219075884","https://openalex.org/W4405225382","https://openalex.org/W6995589836","https://openalex.org/W4410195528"],"abstract_inverted_index":{"Faktor":[0],"kunci":[1],"dalam":[2,14,97],"memaksimalkan":[3],"pendapatan":[4],"negara":[5],"untuk":[6,33,174],"pembangunan":[7],"adalah":[8,60],"kesadaran":[9,50,132,165],"dan":[10,37,74,122,151,185],"kepatuhan":[11,22,40,150,177],"wajib":[12],"pajak":[13],"memenuhi":[15],"kewajibannya.":[16],"Oleh":[17],"karena":[18],"itu,":[19],"upaya":[20],"peningkatan":[21],"Wajib":[23,41,61,166],"Pajak":[24,42,62,167],"menjadi":[25],"fokus":[26],"penting.":[27],"Penelitian":[28],"ini":[29,59,89,99,161],"dilakukan":[30],"dengan":[31,49,111],"tujuan":[32],"menganalisis":[34],"pengaruh":[35,147,156],"digitalisasi":[36,77,121,128,148],"sosialisasi":[38,81,123,134,157],"terhadap":[39,125,131,136,141,149,158],"Orang":[43,63],"Pribadi":[44,64],"Kabupaten":[45],"Lamongan":[46,70],"tahun":[47,72],"2024":[48,73],"sebagai":[51],"variabel":[52],"mediasi.":[53],"Objek":[54],"yang":[55,65,84,95,182],"diteliti":[56],"pada":[57,87],"penelitian":[58,88],"terdaftar":[66],"di":[67,85],"KPP":[68],"Pratama":[69],"sejak":[71],"pernah":[75],"mengakses":[76],"perpajakan":[78],"serta":[79],"terpapar":[80],"perpajakan.":[82],"Sampel":[83],"dapat":[86,145,154],"menggunakan":[90,100,112],"metode":[91],"purposive":[92],"sampling.":[93],"Analisis":[94],"digunakan":[96],"penelian":[98],"teknik":[101],"analisis":[102],"Structural":[103],"Equation":[104],"Modeling":[105],"-":[106],"Partial":[107],"Least":[108],"Squares":[109],"(SEM-PLS)":[110],"software":[113],"SmartPLS":[114],"versi":[115],"3.":[116],"Hasil":[117],"pengujian":[118],"menunjukan":[119],"bahwa":[120,163],"berpengaruh":[124,130,135,140],"kepatuhan.":[126,142,159],"Selanjutnya,":[127],"tidak":[129,139,144,153],"namun":[133],"kesadaran.":[137],"Kesadaran":[138,143],"memediasi":[146,155],"juga":[152],"Temuan":[160],"mengindikasikan":[162],"meskipun":[164],"meningkat,":[168],"hal":[169],"tersebut":[170],"belum":[171],"cukup":[172],"kuat":[173],"membentuk":[175],"perilaku":[176],"tanpa":[178],"dukungan":[179],"faktor":[180],"eksternal":[181],"bersifat":[183],"memudahkan":[184],"mengikat.":[186]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-05T00:00:00"}
