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PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, TAX AMNESTY, LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus di Kantor Pelayanan Pajak Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 2 (2020)

DOI
10.52062/jakd.v13i2.1434
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to determine whether the influence of tax knowledge affect taxpayer compliance. The Influence of Tax Knowledge, Assertiveness of Tax Sanctions, Tax Amnesty, Taxpayer Environment which become independent variable in this research. While the dependent variable is taxpayer compliance.This research uses qualitative approach with its research population that isTaxpayer in KPP Pratama Kota Jayapura. Primary data collection using questionnaire. The sampling technique uses convenience sampling. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that there is a positive influence between the influence of taxation knowledge on taxpayer compliance, the positive influence between the firmness of tax sanctions on taxpayer compliance, the positive influence between tax amnesty on taxpayer compliance, no taxpayer environment influence on taxpayer compliance, taxation, assertion of tax sanction, tax amnesty, taxpayer environment simultaneously have a significant effect on taxpayercompliance in KPP Pratama jayapura

Collaboration network of the authors

40 authors · 80 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Anthonius H. Citra WijayaAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Agustinus SalleAffiliation unknown2
Aaron M.A. SimanjuntakAffiliation unknown2
Juliana WaromiAffiliation unknown2
Lynda LyndaAffiliation unknown2
Agustina PairinganAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Kurniawan PatmaAffiliation unknown1
Berlian Ritha BeloAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Siti RofingatunAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Rudiawie LarasatiAffiliation 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
Dytha Meninta NababanAffiliation 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 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, TAX AMNESTY, LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus di Kantor Pelayanan Pajak Pratama Jayapura)</dc:title>
	<dc:creator>Andiko, Maria Cristine</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Pangayow, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine whether the influence of tax knowledge affect taxpayer compliance. The Influence of Tax Knowledge, Assertiveness of Tax Sanctions, Tax Amnesty, Taxpayer Environment which become independent variable in this research. While the dependent variable is taxpayer compliance.This research uses qualitative approach with its research population that isTaxpayer in KPP Pratama Kota Jayapura. Primary data collection using questionnaire. The sampling technique uses convenience sampling. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that there is a positive influence between the influence of taxation knowledge on taxpayer compliance, the positive influence between the firmness of tax sanctions on taxpayer compliance, the positive influence between tax amnesty on taxpayer compliance, no taxpayer environment influence on taxpayer compliance, taxation, assertion of tax sanction, tax amnesty, taxpayer environment simultaneously have a significant effect on taxpayercompliance in KPP Pratama jayapura</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</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/1434</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i2.1434</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 2 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 2 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1434/1133</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>