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Jurnal

PENGARUH REFORMASI ADMINITRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 1 (2021) · pp. 115–122

DOI
10.52062/jakd.v16i1.1855
ISSN
2621-6787, 1978-4848
Published
2021-12-03
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the effect of tax administration reform and tax knowledge on the compliance of Taxable Entrepreneurs in paying taxes at KPP Pratama Jayapura. This type of research data was obtained from primary data where questionnaires were distributed directly to Taxable Entrepreneurs while maintaining the COVID-19 health protocol. This study is a quantitative study with a sample of 100 Taxable Entrepreneurs registered at KPP Pratama Jayapura. The method used to determine the sample in this study is accidental sampling. The analysis technique used in this research is validity and reliability test, classical assumption test, multiple linear regression test and hypothesis. The results showed that simultaneously improving tax administration and knowledge of taxation together had a significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Jayapura.

Keywords

Collaboration network of the authors

40 authors · 100 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill PangayowAffiliation unknown4
Linda Y. HutadjuluAffiliation unknown3
Siti RofingatunAffiliation unknown3
Syaikhul FalahAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Hastutie Noor AndriantiAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Angeliano Patrio PatabangAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
ArruAffiliation unknown1
John U BlesiaAffiliation unknown1
Rahmawira Yanti ErwinAffiliation unknown1
Meylan Kathrin Petra KambuayaAffiliation unknown1
Bill J.C PangayouAffiliation unknown1
Iis RahayuAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Ali Taufan ArifinAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Agustinus SalleAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Emi NurmiatyAffiliation unknown1
Linda CahyaniAffiliation unknown1
Linda HutadjuluAffiliation unknown1
Irma yantiAffiliation unknown1
Shartika A. KencanaAffiliation 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 REFORMASI ADMINITRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)</dc:title>
	<dc:creator>Aiwoy, Wilberth</dc:creator>
	<dc:creator>Safkaur, Otniel</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A.</dc:creator>
	<dc:subject xml:lang="en-US">Tax Administration Reform</dc:subject>
	<dc:subject xml:lang="en-US">Tax Knowledge</dc:subject>
	<dc:subject xml:lang="en-US">Taxable Entrepreneur Compliance</dc:subject>
	<dc:description xml:lang="en-US">This study aims to analyze the effect of tax administration reform and tax knowledge on the compliance of Taxable Entrepreneurs in paying taxes at KPP Pratama Jayapura. This type of research data was obtained from primary data where questionnaires were distributed directly to Taxable Entrepreneurs while maintaining the COVID-19 health protocol. This study is a quantitative study with a sample of 100 Taxable Entrepreneurs registered at KPP Pratama Jayapura. The method used to determine the sample in this study is accidental sampling. The analysis technique used in this research is validity and reliability test, classical assumption test, multiple linear regression test and hypothesis. The results showed that simultaneously improving tax administration and knowledge of taxation together had a significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Jayapura.</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/1855</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i1.1855</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 1 (2021): Mei; 115-122</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 1 (2021): Mei; 115-122</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/1855/1488</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>