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Pengaruh Penerapan Sistem E-SIMPADA terhadap Penerimaan Pajak Restoran di Distrik Heram Tahun 2019–2025

Jurnal Kajian Ekonomi dan Studi Pembangunan · Vol. 13 No. 2 (2026)

DOI
10.56076/jkesp.v13i2.5951
ISSN
2355-6323
Published
2026-08-29
Publisher
Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-nc-nd/4.0

Abstract

This study aims to analyze the effect of the ease of use of the e-SIMPADA system, the usefulness of the e-SIMPADA system, and taxpayer compliance on restaurant tax revenue in Heram District by employing a quantitative approach through questionnaires distributed to 40 respondents selected using proportionate cluster sampling and purposive sampling from a population of 97 restaurant taxpayers, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results showed that the ease of use of the e-SIMPADA system did not have a positive and significant effect on restaurant tax revenue, the usefulness of the e-SIMPADA system had a positive and significant effect on restaurant tax revenue, while taxpayer compliance did not have a significant effect although it showed a positive relationship, and simultaneously the three variables were able to explain 66.5% of restaurant tax revenue with the remainder explained by other variables outside the research model. Thus, the usefulness of the e-SIMPADA system is the main factor driving restaurant tax revenue, so efforts to optimize restaurant tax revenue should focus on enhancing the usefulness of the system, improving system features, increasing service effectiveness, socialization, and providing assistance to taxpayers so that the use of e-SIMPADA can have a greater impact on restaurant tax revenue. Keywords: e-SIMPADA, Ease of Use, Usefulness, Taxpayer Compliance, Restaurant Tax Revenue

Collaboration network of the authors

40 authors · 86 co-authorship links · showing the 40 most connected

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  • Universitas Jember
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Robert M. WST. MarbunAffiliation unknown9
Marsi Adi PurwadiAffiliation unknown4
Dominggus MareyAffiliation unknown4
Sarlota Arrang RatangAffiliation unknown3
Siti AminahUniversitas Jember3
Ida Ayu Purba RianiAffiliation unknown3
Agustina SanggrangbanoAffiliation unknown2
Thobby WakarmamuAffiliation unknown2
Mesak IekAffiliation unknown2
Sarlota A. RatangAffiliation unknown2
Asael TirandaAffiliation unknown2
Nurcahyani RumbiaAffiliation unknown2
Rangga Agung PriyakaAffiliation unknown2
Mohammad Savers Oryza ThayebAffiliation unknown2
Valdano Barnabas BuineiAffiliation unknown2
La MagaAffiliation unknown1
Hijrah IrawanAffiliation unknown1
Mimin LewonamaAffiliation unknown1
Dini Rahmatika HidayantiAffiliation unknown1
Serafiadita Devota Fridatama RenyutAffiliation unknown1
Vitri Iga MasariAffiliation unknown1
Rosari Uli Artha SaragiAffiliation unknown1
Joddy E. H. SiahaineniaAffiliation unknown1
Amilien SemborAffiliation unknown1
Freddy AnsanayAffiliation unknown1
Tri Listyo HernaningsihAffiliation unknown1
muhammad ramadhanAffiliation unknown1
Maria KbarekAffiliation unknown1
Madeleine Carla SimopiarefAffiliation unknown1
Wicakjati TuankottaAffiliation unknown1
Rheinhard LumbanbatuAffiliation unknown1
Antoneta M. YokuAffiliation unknown1
Bella C. A. PangkeAffiliation unknown1
Martha Maria JarolloAffiliation unknown1
Rayh Pratama IndraAffiliation unknown1
Antonia KlaraAffiliation unknown1
Wenni febriana E. SueniAffiliation 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/JKESP/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 Penerapan Sistem E-SIMPADA terhadap Penerimaan Pajak Restoran di Distrik Heram Tahun 2019–2025</dc:title>
	<dc:creator>Ningsih, Dewi Ria</dc:creator>
	<dc:creator>Urip, Transna Putra</dc:creator>
	<dc:creator>Indahyani, Rachmaeny</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the effect of the ease of use of the e-SIMPADA system, the usefulness of the e-SIMPADA system, and taxpayer compliance on restaurant tax revenue in Heram District by employing a quantitative approach through questionnaires distributed to 40 respondents selected using proportionate cluster sampling and purposive sampling from a population of 97 restaurant taxpayers, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results showed that the ease of use of the e-SIMPADA system did not have a positive and significant effect on restaurant tax revenue, the usefulness of the e-SIMPADA system had a positive and significant effect on restaurant tax revenue, while taxpayer compliance did not have a significant effect although it showed a positive relationship, and simultaneously the three variables were able to explain 66.5% of restaurant tax revenue with the remainder explained by other variables outside the research model. Thus, the usefulness of the e-SIMPADA system is the main factor driving restaurant tax revenue, so efforts to optimize restaurant tax revenue should focus on enhancing the usefulness of the system, improving system features, increasing service effectiveness, socialization, and providing assistance to taxpayers so that the use of e-SIMPADA can have a greater impact on restaurant tax revenue.&amp;nbsp;
&amp;nbsp;
Keywords:&amp;nbsp;e-SIMPADA, Ease of Use, Usefulness, Taxpayer Compliance, Restaurant Tax Revenue</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2026-08-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JKESP/article/view/5951</dc:identifier>
	<dc:identifier>10.56076/jkesp.v13i2.5951</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Kajian Ekonomi dan Studi Pembangunan; Vol. 13 No. 2 (2026)</dc:source>
	<dc:source xml:lang="id-ID">Jurnal Kajian Ekonomi dan Studi Pembangunan; Vol 13 No 2 (2026)</dc:source>
	<dc:source>2355-6323</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JKESP/article/view/5951/3830</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Jurnal Kajian Ekonomi dan Studi Pembangunan</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-nd/4.0</dc:rights>
</oai_dc:dc>