Perilaku Kepatuhan Perpajakan dalam Perspektif Teori Perilaku Terencana

  • I Nyoman Putra Yasa Jurusan Akuntansi FE UNDIKSHA
  • Made Aristia Prayudi Jurusan Akuntansi FE Undiksha

Abstract

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.

Published
2017-11-18
How to Cite
YASA, I Nyoman Putra; PRAYUDI, Made Aristia. Perilaku Kepatuhan Perpajakan dalam Perspektif Teori Perilaku Terencana. Proceeding SENARI, [S.l.], v. 5, p. 247-252, nov. 2017. Available at: <http://eproceeding.undiksha.ac.id/index.php/senari/article/view/944>. Date accessed: 20 sep. 2018.
Section
Articles