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Journal : Infestasi

TAXPAYER COMPLIANCE IN TAX FILING AT PALEMBANG CITY - Marthadinasyah; Inten Meutia; - Mukhtaruddin; Dewa Saputra
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.507

Abstract

This study is aimed to analyse factors that influence tax payers' compliance intention to file annual income tax returns. Theory of planned behaviour (Ajzen, 1991) is used as theoretical framework to develop hypothesis that tax payers' compliance intention in filing annual income tax returns is influenced by attitude to comply, subjective norms, perceived behavioural control and moral. This study used 181 individual tax payers registered in Small Tax Office (STO) Palembang Ilir Timur, as respondent whom completed specifically-developed questionnaire that measured each of the four independent variable as well as their compliance intention to file their annual income tax returns. A structural equation model analysis of their responses found that perceived behavioural control and moral positively influence the compliance intention of taxpayers in filing annual income tax returns. Nevertheless, attitude to comply and subjective norms have no significant statistical effect.
Co-Authors - Marthadinasyah Alkahfi, Bayu Dharmaraga Aloysius Bagas Candrakanta Amanda Oktariyani Anna Yulianita ASPAHANI ., ASPAHANI Azwari, Peny Cahaya Azwirman Bayu Dharmaraga Alkahfi Berry Putra Budiawan Cimarko Putra Choirunisah, Fahira Deasy Rahmi Puteri desi aryani Dewa Saputra Elia Trianti Emylia Yuniarti Emylia Yuniartie Febriana Kartasari, Shelly Haryono Umar HASNI YUSRIANTI Iskak, Jamaludin Isnaini, Padilah Isnurhadi Isnurhadi Jannah, Suci Ashabal Khamisah, Nur Kurnia Widya Oktarini Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lia Lestari, Desak Nyoman Liliana . Liliana Liliana Liliana, Liliana Marini Ramadhani Marlina Widiyanti, Marlina Meirawati, Eka Meita Rahmawati Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Muhammad Boy Sandy Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Murugesh Arunachalam Nadya Shinta Savira Gunawan Novriadi Nur Adhillah, Mona Oloan Siagian Otniel Safkaur Padilah Isnaini Patmawati Patmawati Patmawati Patmawati, Patmawati Putra, Berry Putra, Budiawan Cimarko RAHMAWATI, MEITA Ramadhani, Marini Resti Purnamasari Rizki Noviansyah Rochmawati Rochmawati Daud, Rochmawati Sari Mustika Widyastuti Sari, Rela Sendhy Saputra Shelly F Kartasar Shelly F Kartasari Shelly F. Kartasari Shelly Febriana Shelly Febriana Kartasari Sitepu, Christian Damar Sagara Soediro, Achmad Sri Maryati Syafithri, Yuyun Syahri Syahri Syahtiri, Ahmad Syamsurijal Syamsurijal Syamsurijal Syamsurijal Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Tiara Nurpratiwi Titin Vegirawati Wahyuni Wahyuni Yaacob, Zulnaidi Yobi Nagoya Pratiwi Yuniarti, Emylia Yusiresita Pajaria Yusnaini Yusnaini Zulnaidi Yaacob