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All Journal Infestasi Jurnal Media Akuntansi (MEDIASI)
Mutiara Maimunah
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Economics, Econometrics & Finance

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Journal : Infestasi

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Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang Desy Lesmana; Delfi Panjaitan; Mutiara Maimunah
InFestasi Vol 13, No 2 (2017): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i2.3514

Abstract

This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively. This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively.
Co-Authors Delfi Panjaitan Lesmana, Desy