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All Journal Jurnal Akuntansi, Audit dan Aset (AAA)
Wijaya, Anthonius H. C.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN DI KOTA JAYAPURA Marandof, Dein S; Wijaya, Anthonius H. C.; Matani, Cornelia D.
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.45

Abstract

This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax,restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19outbreak in Indonesia and globally to 100 respondents. The data analysis method used is bystructure equation model (SEM) approach with Partial Least Square (PLS) method. The samplingmethod used is Convenience Sampling which is a sample technique based on the availability ofelements and the ease of obtaining them. Samples are taken or selected because they are in the rightplace and time. The result of this study is awareness of paying taxes, knowledge and understanding of taxation, taxperception affects taxpayer compliance.
PENGARUH KEWENANGAN SUPERVISOR TERHADAP RESPON AUDITOR DI LINGKUNGAN PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNANPROVINSI PAPUA (Studi Pada Instalasi Farmasi Kabupaten Dinas Kesehatan Kabupaten Pegunungan Bintang) Susilo, Yustinus Tito; Asnawi, Meinarni; Wijaya, Anthonius H. C.
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.50

Abstract

The purpose of this study was to examine the effect of referent power variables, expert power,legitimate power, reward power, and coercive power as independent variables to performanceimprovement and impression management as dependent variables. This research has the purpose to answer the characteristic of exploratory, descriptive, explanation,and prediction research, using the survey method like questionnaire containing the question list thatwill be given to the respondent to be filled as purpose to get the information from the respondent.data processing using WarpPLS 5.0. The results of the study show that reference power, appreciation power, and coercive powerinfluence the improvement of performance and impression management, while expert power andlegitimate power have no effect on performance improvement and impression management.
Co-Authors Marandof, Dein S Meinarni Asnawi, Meinarni Susilo, Yustinus Tito