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Sistem Administrasi Perpajakan Modern Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengusaha Muda

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 17 No. 2 (2022) · pp. 203–217

DOI
10.52062/jaked.v17i2.2588
ISSN
2621-6787, 1978-4848
Published
2022-11-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to determine the effect of implementing a modern tax administration system and awareness of taxpayers on individual taxpayer compliance of young entrepreneurs in Jayapura City. The population of this study is individual taxpayers of young entrepreneurs in Jayapura City. The sampling technique used in this study was purposive sampling. The number of samples used is 69 samples. Source of data in this study is primary data, with data collection method using a questionnaire. The measurement scale used in the questionnaire is the Likert scale. Data analysis using multiple linear regression statistical tools with the help of statistical software SPSS 25. The research results obtained are that the application of a modern tax administration system and taxpayer awareness has a significant effect on individual taxpayer compliance of young entrepreneurs in Jayapura City.

Collaboration network of the authors

36 authors · 83 co-authorship links

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Co-authorOrganisationJoint articles
Agustinus SalleAffiliation unknown4
Syaikhul FalahAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Agustina PairinganAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Juliana WaromiAffiliation unknown1
Charles MarpaungAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Linda Y. HutadjuluAffiliation unknown1
Julian Toyang KbarekAffiliation unknown1
Paulus K. AllolayukAffiliation unknown1
Yose Maria Fabiola Da LiingAffiliation unknown1
Desy I. HalukAffiliation unknown1
Quincy F. KambuayaAffiliation unknown1
Meise KalembangAffiliation unknown1
Erwin SiahayaAffiliation unknown1
Anthonius H. Citra WijayaAffiliation unknown1
Riswanjaya TandibiringAffiliation unknown1
Efendi JikwaAffiliation unknown1
Bonifasia Elitha BharantiAffiliation unknown1
Manasep OrocomnaAffiliation unknown1
Susan RondonuwuAffiliation unknown1
Vinsensius JehanduAffiliation unknown1
Arius KambuAffiliation unknown1
Endar E. NovriyantiAffiliation unknown1
Irda NurhamsyahAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Boaz SolossaAffiliation unknown1
Onis ManianiAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Anan MuribAffiliation unknown1
Ira Selviana Biloro WerbetteAffiliation 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">Sistem Administrasi Perpajakan Modern Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengusaha Muda</dc:title>
	<dc:creator>Fitri, Nur Annisa Idul</dc:creator>
	<dc:creator>Allo Layuk, Paulus K</dc:creator>
	<dc:creator>Seralurin, Yohanes C</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of implementing a modern tax administration system and awareness of taxpayers on individual taxpayer compliance of young entrepreneurs in Jayapura City. The population of this study is individual taxpayers of young entrepreneurs in Jayapura City. The sampling technique used in this study was purposive sampling. The number of samples used is 69 samples. Source of data in this study is primary data, with data collection method using a questionnaire. The measurement scale used in the questionnaire is the Likert scale. Data analysis using multiple linear regression statistical tools with the help of statistical software SPSS 25. The research results obtained are that the application of a modern tax administration system and taxpayer awareness has a significant effect on individual taxpayer compliance of young entrepreneurs in Jayapura City.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2022-11-30</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/2588</dc:identifier>
	<dc:identifier>10.52062/jaked.v17i2.2588</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 17 No. 2 (2022): November; 203-217</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 17 No 2 (2022): November; 203-217</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/2588/2047</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>