BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Vol. 16, No. 2

Perilaku Kepatuhan Wajib Pajak Badan

HARINURDIN, ERWIN (Unknown)



Article Info

Publish Date
11 Feb 2011

Abstract

This research was carried out to research the behavior of the company’s tax compliance especially the big company that was registered in the Large Tax Ofce in Jakarta. The design of this research was the survey research by using the instrument of the questionnaire. The data in the analysis by using Structural Equation Modeling (SEM) with the LISREL program 8,54. This research found proof that was the same as the research beforehand Bradley (1994), Bobek (2003), Lussier (200), Sihaan (2005) and Mustikasari (2007) those are (1) the Perception of the control behavior have positive and signicant the professional intention to the tax compliance. (2) the professional intention have inuential tax positive and signicant of the company’s tax compliance, (3) the Perception of the condition for the company’s have positive and signicant of the company’s tax compliance, (4) the Perception of the company’s facilities have positive and signicant the company’s tax compliance, (5) the Perception of the Climate Organization have positive and signicant of the company’s tax compliance. Whereas the variable (6) the perception of the control behavior have not signicant was directly of the company’s tax complian

Copyrights © 2011






Journal Info

Abbrev

publication:jbb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, ...