Tax Evasion Case Analysis by Rafael Alun Trisambodo using Theory of Planned Behavior Approach

Nasrah, Hidayati

Journal Of Management Science (JMAS)
Vol 7 No 1 (2024): January: Management Science and Field

This research aims to analyze cases of tax evasion committed by Rafael Alun Trisambodo due to gaps in the tax system, using the Theory of Planned Behavior approach. The research method used is literature study, namely conducting an in-depth study of a number of articles from various sources regarding the case, which is then used to identify the problems of the case being studied. The limitation of this research is that it only uses the Theory of Planned Behavior approach, so the author suggests further research with other approaches to understand this topic in more depth. The results of the research show that using the Theory of Planned Behavior approach shows that there are problems with behavior, attitudes and behavioral control