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PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 1 (2020) · pp. 36–53

DOI
10.52062/jakd.v14i1.1444
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes

Collaboration network of the authors

40 authors · 103 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown9
Agustinus SalleAffiliation unknown4
Juliana WaromiAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Ulfah Rizky MusliminAffiliation unknown3
Meinarni AsnawiAffiliation unknown3
Siti RofingatunAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Arius KambuAffiliation unknown2
Liana Dessy WulandariAffiliation unknown2
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Bella Sofia AraniriAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Fitri DwinarianAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Yuni NuryaniAffiliation unknown1
Irvan Krisna ArsadAffiliation 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/JAKED/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">PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK  (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)</dc:title>
	<dc:creator>Ramadhan, Rachmad Putra</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Sanggenafa, Mariolin</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1444</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i1.1444</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 1 (2019); 36-53</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 1 (2019); 36-53</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1444/1143</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>