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Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, Dan Kualitas Layanan Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel, Restoran, Dan Hiburan Di Kota Makassar

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 18 No. 1 (2023) · pp. 29–43

DOI
10.52062/jaked.v18i1.3040
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 determine and analyze the effect of tax socialization, tax sanctions and taxpayer compliance at the Makassar City Regional Revenue Agency. The type of research is quantitative with a survey approach. This research was conducted at the Regional Revenue Agency with a research time of 2 months. This study used a survey by distributing questionnaires. The population used is the taxpayers. The sampling technique used the Hair formula where 360 samples were obtained. The analytical method used is Multiple Linear Regression Analysis. The results of this study prove that tax socialization, tax sanctions and taxpayer compliance have a positive and significant effect on taxpayer compliance in Makassar City. The coefficient of determination in this study is 14.1%.

Keywords

Collaboration network of the authors

37 authors · 61 co-authorship links

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

  • Institut Teknologi Sepuluh Nopember
  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Dahlan DahlanAffiliation unknown2
Darwani DarwaniAffiliation unknown2
Rahmayuni HardisaAffiliation unknown2
Agus Zainal ArifinInstitut Teknologi Sepuluh Nopember1
Kadir KadirAffiliation unknown1
La ArapuAffiliation unknown1
Rafiuddin RafiuddinAffiliation unknown1
Rahma RamadhaniAffiliation unknown1
Meriana Wahyu NugrohoAffiliation unknown1
Siti Luthfiyyah AdiningsihAffiliation unknown1
Luluatu NayirohAffiliation unknown1
Fadhlan Nur HakiemAffiliation unknown1
Mayasari MayasariAffiliation unknown1
Intan Anisa PutriAffiliation unknown1
Ktut MurniatiAffiliation unknown1
Fembriarti Erry PrasmatiwiAffiliation unknown1
Marsha Dinda MaharaniAffiliation unknown1
Sugeng PurbawantoAffiliation unknown1
Endang SusilaningsihState University of Semarang1
Sri HaryaniAffiliation unknown1
Yuri AkhsaniAffiliation unknown1
Budi AzhariAffiliation unknown1
Anwar AnwarAffiliation unknown1
Nurhalimah NurhalimahAffiliation unknown1
Rahmah JoharAffiliation unknown1
Saminan SaminanAffiliation unknown1
Ridha YuniaraAffiliation unknown1
Muhammad YaniAffiliation unknown1
Nalita RusliAffiliation unknown1
Muhammad RidwansyahAffiliation unknown1
ZakyyahAffiliation unknown1
Isnaini IsnainiAffiliation unknown1
Iman JauhariAffiliation unknown1
Rini FitrianiAffiliation 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">Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, Dan Kualitas Layanan Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel, Restoran, Dan Hiburan Di Kota Makassar</dc:title>
	<dc:creator>Mansyur, Yusran</dc:creator>
	<dc:creator>Sjarlis, Sylvia</dc:creator>
	<dc:creator>Abidin, Zainal</dc:creator>
	<dc:subject xml:lang="en-US">tax socialization</dc:subject>
	<dc:subject xml:lang="en-US">tax sanctions</dc:subject>
	<dc:subject xml:lang="en-US">taxpayer compliance</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine and analyze the effect of tax socialization, tax sanctions and taxpayer compliance at the Makassar City Regional Revenue Agency. The type of research is quantitative with a survey approach. This research was conducted at the Regional Revenue Agency with a research time of 2 months. This study used a survey by distributing questionnaires. The population used is the taxpayers. The sampling technique used the Hair formula where 360 samples were obtained. The analytical method used is Multiple Linear Regression Analysis. The results of this study prove that tax socialization, tax sanctions and taxpayer compliance have a positive and significant effect on taxpayer compliance in Makassar City. The coefficient of determination in this study is 14.1%.</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>
	<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/3040</dc:identifier>
	<dc:identifier>10.52062/jaked.v18i1.3040</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 18 No. 1 (2023): Mei; 29-43</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 18 No 1 (2023): Mei; 29-43</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/3040/2307</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>