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PENGARUH PEMAHAMAN PERATURAN, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 1 (2020) · pp. 77–91

DOI
10.52062/jakd.v15i1.1467
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.

Collaboration network of the authors

32 authors · 68 co-authorship links

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Co-authorOrganisationJoint articles
Sylvia Christina DaatAffiliation unknown4
Linda Y. HutadjuluAffiliation unknown3
Siti RofingatunAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Marice WaroiAffiliation unknown2
Dedy ArdinsyahAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Linda CahyaniAffiliation unknown1
Linda HutadjuluAffiliation unknown1
Irma yantiAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Elita W. R. Br AritonangAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Margaretha BarungAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Riyani MorinAffiliation unknown1
Alam Ashari KurniawanAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Ike Nur IriantiAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Cornelia Desiana MataniAffiliation 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, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN</dc:title>
	<dc:creator>Manafe, Ramadhan S.S</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A.</dc:creator>
	<dc:creator>Andrianti, Hastutie Noor</dc:creator>
	<dc:description xml:lang="en-US">The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.</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/1467</dc:identifier>
	<dc:identifier>10.52062/jakd.v15i1.1467</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 1 (2020); 77-91</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 1 (2020); 77-91</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1467/1166</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>