{"id":"https://openalex.org/W4312628604","doi":"https://doi.org/10.1145/3556089.3556194","title":"Factors Affecting Taxpayer's Ability To Pay Tax In Indonesia","display_name":"Factors Affecting Taxpayer's Ability To Pay Tax In Indonesia","publication_year":2022,"publication_date":"2022-07-16","ids":{"openalex":"https://openalex.org/W4312628604","doi":"https://doi.org/10.1145/3556089.3556194"},"language":"en","primary_location":{"id":"doi:10.1145/3556089.3556194","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3556089.3556194","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 13th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114091358","display_name":"Meiryani Meiryani","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meiryani Meiryani","raw_affiliation_strings":["Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001395725","display_name":"Lidya Aliffiyah","orcid":"https://orcid.org/0009-0000-9771-1893"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lidya Aliffiyah","raw_affiliation_strings":["Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5064783521","display_name":"Wendy Endrianto","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wendy Endrianto","raw_affiliation_strings":["Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043815642","display_name":"Johan Muliadi Kerta","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Johan Muliadi Kerta","raw_affiliation_strings":["Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070344700","display_name":"Meriana Meriana","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meriana Meriana","raw_affiliation_strings":["Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5007450175","display_name":"Silvia Dewiyanti","orcid":"https://orcid.org/0009-0002-7051-6929"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Silvia Dewiyanti","raw_affiliation_strings":["Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":null,"apc_paid":null,"fwci":0.2783,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.76407658,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"522","last_page":"528"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9925000071525574,"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":0.9925000071525574,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9648000001907349,"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"}},{"id":"https://openalex.org/T14244","display_name":"Consumer Behavior and Marketing Influence","score":0.960099995136261,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"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/taxpayer","display_name":"Taxpayer","score":0.9271589517593384},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5980128049850464},{"id":"https://openalex.org/keywords/government","display_name":"Government (linguistics)","score":0.5730153918266296},{"id":"https://openalex.org/keywords/population","display_name":"Population","score":0.5172675251960754},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.4975149929523468},{"id":"https://openalex.org/keywords/income-tax","display_name":"Income tax","score":0.478275865316391},{"id":"https://openalex.org/keywords/affect","display_name":"Affect (linguistics)","score":0.4616260826587677},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.43709903955459595},{"id":"https://openalex.org/keywords/tax-deferral","display_name":"Tax deferral","score":0.43316853046417236},{"id":"https://openalex.org/keywords/willingness-to-pay","display_name":"Willingness to pay","score":0.42607951164245605},{"id":"https://openalex.org/keywords/state-income-tax","display_name":"State income tax","score":0.35787254571914673},{"id":"https://openalex.org/keywords/gross-income","display_name":"Gross income","score":0.3137141466140747},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.3076937198638916},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.27722907066345215},{"id":"https://openalex.org/keywords/environmental-health","display_name":"Environmental health","score":0.08187651634216309},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.06911507248878479},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.06790521740913391}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9271589517593384},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5980128049850464},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5730153918266296},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.5172675251960754},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4975149929523468},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.478275865316391},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.4616260826587677},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.43709903955459595},{"id":"https://openalex.org/C167116941","wikidata":"https://www.wikidata.org/wiki/Q7689426","display_name":"Tax deferral","level":5,"score":0.43316853046417236},{"id":"https://openalex.org/C2777364431","wikidata":"https://www.wikidata.org/wiki/Q140813","display_name":"Willingness to pay","level":2,"score":0.42607951164245605},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.35787254571914673},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.3137141466140747},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3076937198638916},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.27722907066345215},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.08187651634216309},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.06911507248878479},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.06790521740913391},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3556089.3556194","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3556089.3556194","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 13th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4399999976158142,"id":"https://metadata.un.org/sdg/1","display_name":"No poverty"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1490966766","https://openalex.org/W2044951665","https://openalex.org/W2056907916","https://openalex.org/W2980189702","https://openalex.org/W3021139116","https://openalex.org/W3124769650","https://openalex.org/W6756197243"],"related_works":["https://openalex.org/W938579114","https://openalex.org/W1589707757","https://openalex.org/W2613530210","https://openalex.org/W2979169972","https://openalex.org/W91415628","https://openalex.org/W601738634","https://openalex.org/W1850929187","https://openalex.org/W2522530051","https://openalex.org/W2800629197","https://openalex.org/W2351978315"],"abstract_inverted_index":{"Government":[0],"Regulation":[1],"No.":[2],"23":[3],"of":[4,24,36,70,80,83],"2018":[5],"concerning":[6],"income":[7,10],"tax":[8,71,85,102,131],"on":[9,90],"from":[11],"businesses":[12],"received":[13],"or":[14,109],"earned":[15],"by":[16,106,114],"taxpayers":[17,46],"who":[18],"have":[19],"Gross":[20],"turnover.":[21],"The":[22,39,55,63],"purpose":[23],"this":[25,42],"study":[26,43],"is":[27,59],"to":[28,93,111],"determine":[29],"the":[30,34,49,81,84,91],"factors":[31],"that":[32,66,99],"affect":[33],"awareness":[35,127],"paying":[37,100],"taxes.":[38,95],"population":[40],"in":[41,128],"were":[44],"individual":[45],"registered":[47],"at":[48],"Pratama":[50],"Mempawah":[51],"Tax":[52],"Office":[53],"(KPP).":[54],"analysis":[56],"technique":[57],"used":[58],"multiple":[60],"linear":[61],"regression.":[62],"results":[64],"showed":[65],"knowledge":[67],"and":[68,76,117],"understanding":[69],"regulations,":[72],"quality":[73],"fiscal":[74],"services":[75],"a":[77,107],"good":[78],"perception":[79],"effectiveness":[82],"system":[86],"had":[87,110,124],"an":[88],"effect":[89],"willingness":[92],"pay":[94],"Some":[96],"respondents":[97,122],"admitted":[98],"their":[101,115,125,130],"obligations":[103],"was":[104],"influenced":[105],"warning":[108],"be":[112],"reminded":[113],"family":[116],"relatives":[118],"first,":[119],"but":[120],"many":[121],"also":[123],"own":[126],"fulfilling":[129],"obligations.":[132]},"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2026-06-26T08:34:08.712188","created_date":"2025-10-10T00:00:00"}
