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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Membayar Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Di Kota Jayapura

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 3 No. 1 (2020) · pp. 30–41

DOI
10.52062/.v3i1.2553
Published
2020-05-25
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax, restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19 outbreak in Indonesia and globally to 100 respondents. The data analysis method used is by structure equation model (SEM) approach with Partial Least Square (PLS) method. The sampling method used is Convenience Sampling which is a sample technique based on the availability of elements and the ease of obtaining them. Samples are taken or selected because they are in the right place and time. The result of this study is awareness of paying taxes, knowledge and understanding of taxation, tax perception affects taxpayer compliance.

Collaboration network of the authors

28 authors · 79 co-authorship links

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown3
Theo AllolayukAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Agustinus SalleAffiliation unknown2
Endang Pujiastuty NainggolanAffiliation unknown1
Iswahyudi IswahyudiAffiliation unknown1
Bryando HelwelderyAffiliation unknown1
Sria KogoyaAffiliation unknown1
Bilha M. F. MandowallyAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Riska Maryam KalaAffiliation unknown1
Paulus K. AllolayukAffiliation unknown1
Dwi Bagus Saputra JayaAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Kurniawan PatmaAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Pascalina Van Sweet SesaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Membayar Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Di Kota Jayapura</dc:title>
	<dc:creator>Marandof, Dein S</dc:creator>
	<dc:creator>Wijaya, Anthonius H.C.</dc:creator>
	<dc:creator>Matani, Cornelia D.</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax, restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19 outbreak in Indonesia and globally to 100 respondents. The data analysis method used is by structure equation model (SEM) approach with Partial Least Square (PLS) method. The sampling method used is Convenience Sampling which is a sample technique based on the availability of elements and the ease of obtaining them. Samples are taken or selected because they are in the right place and time. The result of this study is awareness of paying taxes, knowledge and understanding of taxation, tax perception affects taxpayer compliance.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2020-05-25</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/2553</dc:identifier>
	<dc:identifier>10.52062/.v3i1.2553</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 3 No. 1: Mei 2020; 30-41</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 3 No 1: Mei 2020; 30-41</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/2553/2032</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>