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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 2 (2020) · pp. 25–37

DOI
10.52062/jakd.v14i2.1453
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.

Collaboration network of the authors

35 authors · 118 co-authorship links

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown2
Agustinus SalleAffiliation unknown2
Bilha M. F. MandowallyAffiliation unknown2
Pascalina Van Sweet SesaAffiliation unknown2
Dein S MarandofAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Bill PangayowAffiliation unknown1
Axamina WananeAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Firdayani FirdayaniAffiliation unknown1
Siti RofingatunAffiliation unknown1
Agarita Clara WomsiworAffiliation 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
Bill J. C PangayowAffiliation 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
Ramasoyan Arung LambaAffiliation 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">FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura)</dc:title>
	<dc:creator>Helweldery, Bryando</dc:creator>
	<dc:creator>Allolayuk, Theo</dc:creator>
	<dc:creator>Matani, Cornelia D.</dc:creator>
	<dc:description xml:lang="en-US">This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</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/1453</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i2.1453</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 2 (2019); 25-37</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 2 (2019); 25-37</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1453/1152</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>