Melola Discovery

← Melola Discovery

Jurnal

Pengaruh Pengetahuan Pajak Dan Kualitas Pelayanan Pajak Terhadap Kesadaran Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Dan Dampaknya Terhadap Persepsi Atas Penerimaan Pajak

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 2 (2020) · pp. 12–19

DOI
10.52062/jakd.v15i2.1621
ISSN
2621-6787, 1978-4848
Published
2020-11-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

  Abstract This study aims to determine whether there is a relationship between tax knowledge and tax service quality on taxpayer awareness in paying motorized vehicle taxes and its impact on perceptions of tax revenue. The research method used is the Path Analysis method and Sobel Test. The population of this study is the owner of motor vehicles in the Jayapura area. The research sample was 94 motorized vehicle owners who were selected by the snowball sampling technique. The type of data used is primary data. The results showed that tax knowledge and tax service quality had an effect on taxpayer awareness. However, knowledge of taxes, quality of tax services and awareness of taxpayers have no effect on perceptions of tax revenue. In addition, knowledge of taxes and the quality of tax services also have an indirect effect on the perception of tax revenue through taxpayer awareness. Keywords: Tax Knowledge; Tax Service Quality; Taxpayer Awareness; Perception of Tax Revenues; Motor Vehicle Taxes. Abstrak Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara pengetahuan pajak dan kualitas pelayanan pajak terhadap kesadaran wajib pajak dalam membayar pajak kendaraan bermotor dan dampaknya terhadap persepsi atas penerimaan pajak. Adapun metode penelitian yang digunakan yaitu metode Path Analysis dan Uji Sobel. Populasi penelitian ini adalah Pemilik Kendaraan Bermotor di daerah Jayapura. Sampel penelitian sebanyak 94 orang pemilik kendaraan bermotor yang dipilih dengan teknik snowball sampling. Jenis data yang digunakan adalah data Primer. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan kualitas pelayanan pajak berpengaruh terhadap kesadaran wajib pajak. Namun pengetahuan pajak, kualitas pelayanan pajak dan kesadaran wajib pajak tidak memiliki pengaruh terhadap persepsi atas penerimaan pajak. Selain itu, pengetahuan pajak dan kualitas pelayanan pajak juga memiliki pengaruh tidak langsung terhadap persepsi atas penerimaan pajak melalui kesadaran wajib pajak. Kata Kunci: Pengetahuan Pajak; Kualitas Pelayanan Pajak; Kesadaran Wajib Pajak; Persepsi Atas Penerimaan Pajak; Pajak Kendaraan Bermotor.

Keywords

Collaboration network of the authors

7 authors · 9 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Aaron M.A. SimanjuntakAffiliation unknown1
Linda CahyaniAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Megezz DuwiriAffiliation 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) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Pengaruh Pengetahuan Pajak Dan Kualitas Pelayanan Pajak Terhadap Kesadaran Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Dan Dampaknya Terhadap Persepsi Atas Penerimaan Pajak</dc:title>
	<dc:creator>Hendriyadi, Muhammad</dc:creator>
	<dc:creator>Hutadjulu, Linda</dc:creator>
	<dc:creator>Bleskadit, Novalia</dc:creator>
	<dc:subject xml:lang="en-US">Tax Knowledge</dc:subject>
	<dc:subject xml:lang="en-US">Tax Service Quality</dc:subject>
	<dc:subject xml:lang="en-US">Taxpayer Awareness</dc:subject>
	<dc:subject xml:lang="en-US">Perception of Tax Revenues</dc:subject>
	<dc:subject xml:lang="en-US">Motor Vehicle Taxes</dc:subject>
	<dc:description xml:lang="en-US">  Abstract This study aims to determine whether there is a relationship between tax knowledge and tax service quality on taxpayer awareness in paying motorized vehicle taxes and its impact on perceptions of tax revenue. The research method used is the Path Analysis method and Sobel Test. The population of this study is the owner of motor vehicles in the Jayapura area. The research sample was 94 motorized vehicle owners who were selected by the snowball sampling technique. The type of data used is primary data. The results showed that tax knowledge and tax service quality had an effect on taxpayer awareness. However, knowledge of taxes, quality of tax services and awareness of taxpayers have no effect on perceptions of tax revenue. In addition, knowledge of taxes and the quality of tax services also have an indirect effect on the perception of tax revenue through taxpayer awareness. Keywords: Tax Knowledge; Tax Service Quality; Taxpayer Awareness; Perception of Tax Revenues; Motor Vehicle Taxes. Abstrak Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara pengetahuan pajak dan kualitas pelayanan pajak terhadap kesadaran wajib pajak dalam membayar pajak kendaraan bermotor dan dampaknya terhadap persepsi atas penerimaan pajak. Adapun metode penelitian yang digunakan yaitu metode Path Analysis dan Uji Sobel. Populasi penelitian ini adalah Pemilik Kendaraan Bermotor di daerah Jayapura. Sampel penelitian sebanyak 94 orang pemilik kendaraan bermotor yang dipilih dengan teknik snowball sampling. Jenis data yang digunakan adalah data Primer. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan kualitas pelayanan pajak berpengaruh terhadap kesadaran wajib pajak. Namun pengetahuan pajak, kualitas pelayanan pajak dan kesadaran wajib pajak tidak memiliki pengaruh terhadap persepsi atas penerimaan pajak. Selain itu, pengetahuan pajak dan kualitas pelayanan pajak juga memiliki pengaruh tidak langsung terhadap persepsi atas penerimaan pajak melalui kesadaran wajib pajak. Kata Kunci: Pengetahuan Pajak; Kualitas Pelayanan Pajak; Kesadaran Wajib Pajak; Persepsi Atas Penerimaan Pajak; Pajak Kendaraan Bermotor.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-11-30</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/1621</dc:identifier>
	<dc:identifier>10.52062/jakd.v15i2.1621</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 2 (2020); 12-19</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 2 (2020); 12-19</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1621/1243</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>