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Jurnal

PENGARUH SANKSI PERPAJAKAN, KESADARAN PERPAJAKAN, PELAYANAN FISKUS DAN TINGKAT PEMAHAMAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 1 (2021) · pp. 55–70

DOI
10.52062/jakd.v16i1.1849
ISSN
2621-6787, 1978-4848
Published
2021-12-03
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

Tax Sanctions, Tax Awareness, Fiscus Service and level of understanding are one of the factors that affect Taxpayer Compliance, so it needs to be improved. The purpose of this study was to determine the effect of tax sanctions, tax awareness, Fiscus Services and the level of understanding of taxpayer compliance. The data collection technique used in this research is to use a questionnaire with a total of 100 respondents as individual taxpayers. The population in this study is an individual taxpayer in the city of Jayapura. Data analysis in this study was carried out causatively, using multiple linear regression statistical tools with the help of IBM SPSS 25 software. This was to determine the description of the variables of Tax Sanctions, Tax Awareness, Fiscal Services and Level of Understanding of Individual Taxpayer Compliance. The results of this study prove that there is a significant influence between the variables of Tax Sanctions and Fiscal Services. Meanwhile, the Awareness and Understanding Level variables have no significant effect on taxpayer compliance.

Keywords

Collaboration network of the authors

9 authors · 19 co-authorship links

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Co-authorOrganisationJoint articles
Ulfah Rizky MusliminAffiliation unknown2
Rudiawie LarasatiAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Kurniawan PatmaAffiliation unknown1
Pascalina V. S SesaAffiliation 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 SANKSI PERPAJAKAN, KESADARAN PERPAJAKAN, PELAYANAN FISKUS DAN TINGKAT PEMAHAMAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)</dc:title>
	<dc:creator>Qui, Alfredo Johan</dc:creator>
	<dc:creator>Hutadjulu, Linda Yuliani</dc:creator>
	<dc:creator>Seralurin, Yohanes Cores</dc:creator>
	<dc:subject xml:lang="en-US">Tax Sanctions</dc:subject>
	<dc:subject xml:lang="en-US">Tax Awareness</dc:subject>
	<dc:subject xml:lang="en-US">Fiscus Service and Level of Understanding of Individual Taxpayer Compliance</dc:subject>
	<dc:description xml:lang="en-US">Tax Sanctions, Tax Awareness, Fiscus Service and level of understanding are one of the factors that affect Taxpayer Compliance, so it needs to be improved. The purpose of this study was to determine the effect of tax sanctions, tax awareness, Fiscus Services and the level of understanding of taxpayer compliance.
The data collection technique used in this research is to use a questionnaire with a total of 100 respondents as individual taxpayers. The population in this study is an individual taxpayer in the city of Jayapura. Data analysis in this study was carried out causatively, using multiple linear regression statistical tools with the help of IBM SPSS 25 software. This was to determine the description of the variables of Tax Sanctions, Tax Awareness, Fiscal Services and Level of Understanding of Individual Taxpayer Compliance.
The results of this study prove that there is a significant influence between the variables of Tax Sanctions and Fiscal Services. Meanwhile, the Awareness and Understanding Level variables have no significant effect on taxpayer compliance.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-12-03</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/1849</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i1.1849</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 1 (2021): Mei; 55-70</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 1 (2021): Mei; 55-70</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1849/1425</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>