Perilaku Kepatuhan Perpajakan dalam Perspektif Teori Perilaku Terencana
This study aims at influencing tax compliance behavior in the framework of the Theory of Planned Behavior perspective. Data were collected using survey method through self-administration questionnaires distributed to individual tax payers on 8 tax office area in Bali Province of Indonesia. The data were then analyzed quantitatively by using Structural Equation Modeling (SEM). The results show that subjective norm has a significant effect on tax compliance intention. Meanwhile, the perceived behavior control and tax compliance intention have significant effect on tax compliance behavior.