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Moral Wajib Pajak, Sanksi Pajak, Dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 18 No. 1 (2023) · pp. 113–122

DOI
10.52062/jaked.v18i1.3047
ISSN
2621-6787, 1978-4848
Published
2023-06-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to provide empirical evidence of the effect of taxpayer morale, tax sanctions, and tax amnesty policies on individual taxpayer compliance in the city of Jayapura. This study uses control variables consisting of gender, age, education, occupation, as well as income level and NPWP ownership. This research was conducted using a survey method by distributing online questionnaires due to the COVID-19 outbreak of the Omicron variant in Indonesia and globally, distributed to 100 respondents with a population of 3.274individual taxpayers. The data analysis method used is the Structure Equation Model (SEM) approach with the Partial Least Square (PLS) method. The sampling method used is a snowball sampling technique, which is a sampling technique used to obtain samples with a rolling process from one respondent to another.Based on the examination of the results of this study, the morale of taxpayers and tax amnesty policies affect individual taxpayers' tax compliance, while tax sanctions have no effect on individual taxpayers' tax compliance in the city of Jayapura.

Keywords

Collaboration network of the authors

40 authors · 108 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown6
Pascalina V. S SesaAffiliation unknown5
Anthonius H. Citra WijayaAffiliation unknown4
Pascalina Van Sweet SesaAffiliation unknown4
Aaron M.A. SimanjuntakAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Rudiawie LarasatiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Theo AllolayukAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Agustinus SalleAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Berlian Ritha BeloAffiliation unknown1
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Dein S MarandofAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1
Pascalina SesaAffiliation unknown1
Hesti Endah KurniasariAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Bill PangayowAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation 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">Moral Wajib Pajak, Sanksi Pajak, Dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jayapura)</dc:title>
	<dc:creator>Jaya, Dwi Bagus Saputra</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Matani, Cornelia D.</dc:creator>
	<dc:subject xml:lang="en-US">taxpayer morale</dc:subject>
	<dc:subject xml:lang="en-US">tax sanction</dc:subject>
	<dc:subject xml:lang="en-US">tax amnesty</dc:subject>
	<dc:description xml:lang="en-US">This study aims to provide empirical evidence of the effect of taxpayer morale, tax sanctions, and tax amnesty policies on individual taxpayer compliance in the city of Jayapura. This study uses control variables consisting of gender, age, education, occupation, as well as income level and NPWP ownership. This research was conducted using a survey method by distributing online questionnaires due to the COVID-19 outbreak of the Omicron variant in Indonesia and globally, distributed to 100 respondents with a population of 3.274individual taxpayers. The data analysis method used is the Structure Equation Model (SEM) approach with the Partial Least Square (PLS) method. The sampling method used is a snowball sampling technique, which is a sampling technique used to obtain samples with a rolling process from one respondent to another.Based on the examination of the results of this study, the morale of taxpayers and tax amnesty policies affect individual taxpayers' tax compliance, while tax sanctions have no effect on individual taxpayers' tax compliance in the city of Jayapura.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2023-06-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3047</dc:identifier>
	<dc:identifier>10.52062/jaked.v18i1.3047</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 18 No. 1 (2023): Mei; 113-122</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 18 No 1 (2023): Mei; 113-122</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/3047/2305</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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