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All Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Dewi, Titi Navila
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Economics, Econometrics & Finance

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PERSPEKTIF FAKTOR NORMA SUBYEKTIF DAN KONTROL KEPRILAKUAN TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Afiah, Efi Tajuroh; Dewi, Titi Navila; Kusumawati, Nugrahini
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.99

Abstract

Many factors affect taxpayer compliance, including; subjective norm factors and behavioral control. This study aims to determine the influence of subjective norm factors and behavioral control on the compliance of motor vehicle taxpayers. The research method used is quantitative research with a correlational approach method. The population is motor vehicle taxpayers. The technique of using samples uses simple random sampling to  determine using the slovin formula. The results of the hypothesis test research show that subjective norms and behavioral control affect the compliance of motor vehicle taxpayers. Hypothesis 1 of the t-value calculated is 8.224 > the t-value of the table is 1.984 with a significance of 0.000 < 0.05 then (H1) is acceptable. Hypothesis 2 of a calculated t-value of 8.880 > a table t-value of 1.984 with a significance of 0.000 < 0.05 then (H2) is acceptable. Hypothesis 3 (Test F) value f calculated > f table (50.974 > 3.09) with significance (0.000 < 0.05), thus H3 was accepted. Based on the results of data analysis through proving the three hypotheses proposed in this study regarding the influence of subjective norms and behavioral control on the compliance of motor vehicle taxpayers, this study concludes that the three hypotheses proposed in this study are all accepted
Co-Authors Efi Tajuroh Afiah Nugrahini Kusumawati