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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Akuntansi Multiparadigma JABE (Journal of Accounting and Business Education) Jurnal Akuntansi dan Pajak Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Hariadi, Bambang
Brawijaya University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Akuntansi dan Pajak

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Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan Sifera Patricia Maithy; Sutrisno Sutrisno; Bambang Hariadi
Jurnal Akuntansi dan Pajak Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.944 KB) | DOI: 10.29040/jap.v19i2.279

Abstract

This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory.
Co-Authors Ali Djamhuri Astia Putriana, Astia Bambang Subroto Devi Febrianti Hakim, Mesra Berlyn I Putu Hendra Setiawan Kharisma Yuanita Mahanani Lutfi Ardhani Mariatul Ulfa Mansyur Novita Puji Rahayu Nurkholis Nurkholis Roekhudin, Roekhudin Sifera Patricia Maithy SUTRISNO Wuryan Andayani Yeney Widya Prihatiningtias Zaki Baridwan