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Jurnal

Pengaruh Kepatuhan Pajak, Kewajiban Moral Sanksi Perpajakan, Kaulitas Pelayanan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 2 (2021) · pp. 55–73

DOI
10.52062/jakd.v16i2.1896
ISSN
2621-6787, 1978-4848
Published
2021-11-04
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing are among the factors affecting Taxpayer Compliance, so it needs to be improved. The purpose of this study is to determine the Effect of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The data collection technique used in this study was a questionnaire (Angket) with 100 WPOP respondents. The data analysis in this study was conducted quantitatively, using multiple linear regression statistical tools with the help of IBM SPSS 24 software. This is to find out the varaibel picture of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The results of this study prove that there is a significant influence between the variables of Moral Obligation and Quality of Service. Meanwhile, variable Tax Compliance Costs, Tax Sanctions, and E-Filing Implementation have no significant effect on Taxpayer Compliance.

Keywords

Collaboration network of the authors

39 authors · 99 co-authorship links

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown8
Kurniawan PatmaAffiliation unknown3
Siti RofingatunAffiliation unknown3
Maylen K.P. KambuayaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Berlian Ritha BeloAffiliation unknown1
Christina RandalayukAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Esra Erikson SihombingAffiliation unknown1
Rismawati RismawatiAffiliation unknown1
Andika RanteAffiliation unknown1
Putri Inda RamandeyAffiliation unknown1
Dhea AlitAffiliation unknown1
Meylan KambuayaAffiliation unknown1
Hadrian Ersa TuariAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Falen Sopia S. AronggearAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Sindi UlukyananAffiliation unknown1
Klara WonarAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Riswanjaya TandibiringAffiliation unknown1
Ketrina ArwakomAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Ramasoyan Arung LambaAffiliation unknown1
Yeniva PahabolAffiliation unknown1
Yohanes Cores SeralurinAffiliation unknown1
Cornelia Desiana MataniAffiliation unknown1
Maylen KP KambuayaAffiliation unknown1
Elia M. TandililingAffiliation unknown1
Charley M. BisaiAffiliation 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 Kepatuhan Pajak, Kewajiban Moral Sanksi Perpajakan, Kaulitas Pelayanan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)</dc:title>
	<dc:creator>Trayayudha, Farid</dc:creator>
	<dc:creator>Wijaya, Anthonius H. Citra</dc:creator>
	<dc:creator>Sesa, Pascalina V. S</dc:creator>
	<dc:subject xml:lang="en-US">Tax Compliance Costs</dc:subject>
	<dc:subject xml:lang="en-US">Moral Obligations</dc:subject>
	<dc:subject xml:lang="en-US">Tax Sanctions</dc:subject>
	<dc:subject xml:lang="en-US">Quality of Service and Application of E-Filing to Taxpayer Compliance.</dc:subject>
	<dc:description xml:lang="en-US">Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing are among the factors affecting Taxpayer Compliance, so it needs to be improved. The purpose of this study is to determine the Effect of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The data collection technique used in this study was a questionnaire (Angket) with 100 WPOP respondents. The data analysis in this study was conducted quantitatively, using multiple linear regression statistical tools with the help of IBM SPSS 24 software. This is to find out the varaibel picture of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The results of this study prove that there is a significant influence between the variables of Moral Obligation and Quality of Service. Meanwhile, variable Tax Compliance Costs, Tax Sanctions, and E-Filing Implementation 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>2021-11-04</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/1896</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i2.1896</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 2 (2021): November; 55-73</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 2 (2021): November; 55-73</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/1896/1515</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>