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PENGARUH SOSIALISASI PERPAJAKAN, TARIF PAJAK, SANKSI PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 1 (2020) · pp. 69–86

DOI
10.52062/jakd.v14i1.1446
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 the influence of taxation socialization, tax rates, tax sanctions, and tax awareness on tax reporting compliance Annual taxpayer person. Study at KPP Pratama Jayapura. Data collection in this study is to use questionnaires to individual taxpayers in KPP Pratama Jayapura. The sampling technique used in this research is convenience sampling. Data analysis techniques using Partial Least Square (PLS) using Smart PLS 3.0 software. Based on the results ofanalysis by using PLS test tool shows that there is influence between taxation on taxation awareness. There is an influence between taxation socialization, tax rate and tax awareness on tax reporting compliance annual taxpayer personal person. While the tax sanction does not affect the taxpayer annual reporting of the individual taxpayers. Tax awareness may interfere with the socialization of annual taxpayer's annual reporting compliance

Collaboration network of the authors

40 authors · 123 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown11
Anthonius H. Citra WijayaAffiliation unknown4
Pascalina V. S SesaAffiliation unknown4
Pascalina Van Sweet SesaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Siti RofingatunAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown3
Sylvia Christina DaatAffiliation unknown3
Cornelia D. MataniAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Paulus K. Allo LayukAffiliation unknown3
Novalia Herlina BleskaditAffiliation unknown3
Rudiawie LarasatiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Anthonius H.C. WijayaAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Sara Marlyn ParuAffiliation unknown2
Lynda LyndaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Agustina PairinganAffiliation unknown1
Berlian Ritha BeloAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation 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 SOSIALISASI PERPAJAKAN, TARIF PAJAK, SANKSI PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI  (Studi Empiris Pada KPP Pratama Jayapura)</dc:title>
	<dc:creator>Muhamad, Marisa Setiawati</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Pangayow, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the influence of taxation socialization, tax rates, tax sanctions, and tax awareness on tax reporting compliance Annual taxpayer person. Study at KPP Pratama Jayapura. Data collection in this study is to use questionnaires to individual taxpayers in KPP Pratama Jayapura. The sampling technique used in this research is convenience sampling. Data analysis techniques using Partial Least Square (PLS) using Smart PLS 3.0 software. Based on the results ofanalysis by using PLS test tool shows that there is influence between taxation on taxation awareness. There is an influence between taxation socialization, tax rate and tax awareness on tax reporting compliance annual taxpayer personal person. While the tax sanction does not affect the taxpayer annual reporting of the individual taxpayers. Tax awareness may interfere with the socialization of annual taxpayer's annual reporting compliance</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/1446</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i1.1446</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 1 (2019); 69-86</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 1 (2019); 69-86</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/1446/1145</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>