Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi

  • Monika Karolina Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Naniek Noviari Fakultas Ekonomi dan Bisnis Universitas Udayana
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Abstrak

The purpose of this research was to determine effect of variabels in theory of planned behavior namely perception ofattitude, subjective norm and behavioral control of individual taxpayer compliance. This research was conducted in East Denpasar Primary Tax Office with 100 individual taxpayes registered as a samples and using non probability of sampling method, especially accidental sampling. The data was collected through the distribution of the questionnaire. Analysis techniques that is used is multiple linear regression. Based on the results of the analysis it was found that the perception of the attitude, subjective norms, and perceptions ofcontrol behavior had a positively influence individual taxpayer.
Keywords: Compliance taxpayers, theory of planned behavior, attitude, subjective norm, perception of control behavior.

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Diterbitkan
2019-08-10
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KAROLINA, Monika; NOVIARI, Naniek. Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, [S.l.], v. 28, n. 2, p. 800 - 827, aug. 2019. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id./index.php/akuntansi/article/view/48335>. Tanggal Akses: 20 apr. 2025 doi: https://doi.org/10.24843/EJA.2019.v28.i02.p01.
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Terbitan
Vol 28 No 2 (2019)
Bagian
Artikel

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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