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All Journal Journal of Business, Finance, and Banking
Aprila Kristanti, Regita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Behavior Meets Compliance: Applying the Theory of Planned Behavior to Taxpayer Conduct Djajanti, Atik; Aprila Kristanti, Regita; Markonah, Markonah
Journal of Business, Finance, and Banking Vol. 2 No. 1 (2026): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v2i1.1062

Abstract

Taxes are the main source of state revenue used to support national development. However, the level of taxpayer compliance in Indonesia has not yet reached the expected target. This study aims to analyze the influence of attitudes, subjective norms, and perceived behavioral control on taxpayer compliance in the Jabodetabek using the Theory of Planned Behavior. This study uses a survey method and with a convenience sampling technique, involving 100 respondents from individual taxpayers who are business owners. Data analysis was carried out using the multiple regression analysis method with the assistance of SmartPLS software. The results of this study show that the attitude, subjective norms, and perceived behavioral control have a positive and significant influence on taxpayer compliance.
Co-Authors Djajanti, Atik Markonah, Markonah