e_Jurnal Ilmiah Riset Akuntansi
Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020

PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL KEPERILAKUAN YANG DIPERSEPSIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BATU

Teddy Briand Samudra (Unknown)
Maslichah Maslichah (Unknown)
Dwiyani Sudaryanti (Unknown)



Article Info

Publish Date
10 Feb 2020

Abstract

The purpose of this study was to determine the relationship between attitudes, subjective norms, and perceived behavioral control towards compliance individual taxpayer. This study used design with a questionnaire as an instrument. Respondents in this study is the micro, small, and middle industry in Batu City. The Sample was selected using purposive sampling method and obtained with 106 respondent from the amount population 15.525. Data analysis techniques applied are classic assumption test, multiple linear regression, and multiple linear regression. The results of the research show that: (1) Attitude has positive and significant influence shown of 0,024 and value of significant < level of significant (0,024< 0,050); (2) Subjective Norm has positive and significant influence of 0,008 and value of significant < level of significant (0,008 < 0,050); (3) Perceived Behavioral Control has positive and significant influence of 0,000 and value of significant < level of significant (0,000 < 0,050); (4) Attitude, Subjective Norm, and Perceived Behavioral Control has positive and significant impact simultaneously shown and value of significant < level of significant (0,000 < 0,050). Keywords: Attitude, Subjective Norm, and Perceived Behavioral Control, Individual Taxpayer Compliance in Batu City.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...