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PENGARUH PEMAHAMAN PERATURAN, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 1 (2020) · pp. 77–91

DOI
10.52062/jakd.v15i1.1467
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.

Collaboration network of the authors

20 authors · 36 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Cenderawasih University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sylvia Christina DaatAffiliation unknown2
Linda Y. HutadjuluCenderawasih University2
Cornelia Desiana MataniCenderawasih University2
Marice WaroiCenderawasih University2
Elita W. R. Br AritonangAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Bill J.C PangayowCenderawasih University1
Tania Ivanna A. TantoCenderawasih University1
Sylvia Christina DaatCenderawasih University1
Futry Dwi JayantiCenderawasih University1
Riyani MorinCenderawasih University1
Alam Ashari KurniawanCenderawasih University1
Paulus K. Allo LayukCenderawasih University1
Ike Nur IriantiCenderawasih University1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Pascalina Van Sweet SesaCenderawasih University1
Martupa J. S SiburianCenderawasih University1

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 PEMAHAMAN PERATURAN, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN</dc:title>
	<dc:creator>Manafe, Ramadhan S.S</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A.</dc:creator>
	<dc:creator>Andrianti, Hastutie Noor</dc:creator>
	<dc:description xml:lang="en-US">The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</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/1467</dc:identifier>
	<dc:identifier>10.52062/jakd.v15i1.1467</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 1 (2020); 77-91</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 1 (2020); 77-91</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1467/1166</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>