Published: 2025-06-01

Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan dan Pengawasan Terhadap Penerimaan Pajak Restoran Pada Badan Pendapatan Daerah (Bapenda) Kabupaten Bandung II Soreang

DOI: 10.35870/jemsi.v11i3.4051

Ranti Nuraeni, Cepi Saepuloh
  • Ranti Nuraeni: Universitas Teknologi Digital Bandung
  • Cepi Saepuloh: Universitas Teknologi Digital Bandung
Issue Cover
Article Metrics
Share:

Abstract

Restaurant tax is a key source of Local Own-Source Revenue (PAD) that supports regional development. However, its realization in Bandung Regency II Soreang remains suboptimal. This study aims to analyze the effect of tax understanding, service quality, and supervision on restaurant tax revenue. A quantitative method with an associative approach was used. Data were collected through questionnaires from 95 restaurant taxpayers. Data analysis techniques include validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, partial (t-test) and simultaneous (F-test) significance tests, and coefficient of determination (R²). The results show that tax understanding, service quality, and supervision have a positive and significant effect, both partially and simultaneously, on restaurant tax revenue. These findings highlight the importance of improving tax education, optimizing service quality, and strengthening supervision systems to enhance taxpayer compliance and local tax revenue.

Keywords

Restaurant Tax; Tax Understanding; Service Quality; Supervision; Local Tax Revenue

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges.

How to Cite

Nuraeni, R., & Saepuloh, C. (2025). Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan dan Pengawasan Terhadap Penerimaan Pajak Restoran Pada Badan Pendapatan Daerah (Bapenda) Kabupaten Bandung II Soreang. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1208-1218. https://doi.org/10.35870/jemsi.v11i3.4051
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 3 (2025)

  • Section: Articles

  • Published: 2025-06-01

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Ranti Nuraeni, Universitas Teknologi Digital Bandung
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Teknologi Digital Bandung, Jln.Cibogo Indah 3, Mekar Jaya, Kec.Rancasari, Kota Bandung, Jawa Barat, Indonesia.

Cepi Saepuloh, Universitas Teknologi Digital Bandung
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Teknologi Digital Bandung, Jln.Cibogo Indah 3, Mekar Jaya, Kec.Rancasari, Kota Bandung, Jawa Barat, Indonesia.

References
  • Afe, B. R., Lestari, E. P., & Gunawan, D. S. (2022). Pengaruh Pengawasan Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai Variabel Intervening pada KPP Pratama Cilegon. Attractive: Innovative Education Journal, 4(3), 514-530. https://doi.org/10.51278/aj.v4i3.553.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Albadiah, I., & Syukur, M. (2022). PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH. Aksioma Al-Musaqoh, 5(2), 110-124. https://doi.org/10.55171/jam.v5i2.755.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Amrullah, M. A., Syahdan, S. A., Ruwanti, G., & Mulianata, L. (2022). Pengaruh Pemahaman Perpajakan, Pemahaman Akuntansi, dan Pemanfaatan Teknologi Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada UMKM Kabupaten Kotabaru). Jurnal Manajemen dan Akuntansi, 22(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Azizah, S. N. PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (Bachelor's thesis, FEB UIN JAKARTA).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Dewi, W. D. N., & Pravitasari, D. (2022). Pengaruh kualitas Pelayanan, Pemeriksaan Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Restoran di Kota Blitar. Jurnal Ekonomi, Pendidikan, dan Akuntansi, 10(1), 37-48.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hilaliyah, H. S. (2022). Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Restoran di Kota Surabaya (Doctoral dissertation, Universitas Hayam Wuruk Perbanas Surabaya).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kuantitatif, P. P. (2016). Metode Penelitian Kunatitatif Kualitatif dan R&D. Alfabeta, Bandung.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Laila, N. F. (2022). Pengaruh Transparansi Pajak, Sosialisasi Perpajakan, Pemeriksaan, Sanksi, dan Omset terhadap Kepatuhan Wajib Pajak Restoran (Doctoral dissertation, Universitas Internasional Semen Indonesia).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Permatasari, M. D. R., & Fatimah, S. (2024). Pengaruh Kesadaran Dan Kepatuhan Wajib Pajak Serta Pelayanan Perpajakan Terhadap Penerimaan Pajak Restoran Di Kabupaten Lombok Timur Tahun 2023. Journal of Economics and Business, 10(2), 115-127. https://doi.org/10.29303/ekonobis.v10i2.191.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pranadata, I. (2014). Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan Perpajakan, Dan Pelaksanaan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Batu (Doctoral dissertation, Universitas Brawijaya).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Prayoga, A. E. (2021). Pengaruh pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial terhadap kepatuhan wajib pajak restoran (Doctoral dissertation, UNIVERSITAS NEGERI JAKARTA).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sihombing, S., & Sibagariang, S. A. (2020). Perpajakan (Teori dan Aplikasi).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sulistyari, P. I., Yuesti, A., & Bhegawati, D. A. S. (2022). Pengaruh kualitas pelayanan, pengawasan, konsultasi account representative, sosialisasi perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di kpp pratama badung selatan. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(2), 289-300.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tilameo, Y., Blongkod, H., & Mahmud, M. (2022). Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Pembayaran Pajak Restoran Di Kota Gorontalo. Jurnal Mahasiswa Akuntansi, 1(1), 67-81.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jurnal akuntansi, 4(1), 33-56. https://doi.org/10.28932/jam.v4i1.353.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Most read articles by the same author(s)