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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia E-JURNAL AKUNTANSI Ekopedia: Jurnal Ilmiah Ekonomi
Gjosphink Putra Umar Sakka
Universitas Halu Oleo, Kendari, Indonesia
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : Dinasti International Journal of Economics, Finance

 1 
The Influence of Attitudes, Subjective Norms and Perception Behavior Control on Taxpayer Compliance of Swallow's Nest in Kendari City Burhanuddin, Burhanuddin; Umar Sakka, Gjosphink Putra; Hasnita, Nita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3672

Abstract

The purpose of this study is to analyze: 1) the influence of attitudes on the compliance of swallow's nest taxpayers; 2) the influence of subjective norms on the compliance of swallow's nest taxpayers; and 3) the effect of perception behavior control on the compliance of swallow's nest taxpayers. The data used is primary data obtained through questionnaires. Data analysis was carried out by multiple linear regression. The results of the study show that: 1) Attitude does not have a significant influence on the compliance of swallow's nest taxpayers in Kendari City; 2) Subjective norms have a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City; and 3) Perception behavior control has a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City.
Co-Authors Azwan Hepriansyah Burhanuddin Burhanuddin Burhanuddin Burhanuddin Hasnita, Nita Marasabessy, Maharani Regita Muhammad Juwantho Lewa Muhammad Syahrul Hidayat Murni Nia Murniati Rizky Maharani Rustam Tekat Sukomardojo Tuti Dharmawati Wahyu Muh. Syata Wulandari Pryangan Yuniyarti Ahiri Zaenal Aripin