PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BUKITTINGGI DENGAN NIAT MEMATUHI PAJAK SEBAGAI VARIABEL INTERVENING

HANAFI, KEVIN and Yusnaini, Yusnaini and Patmawati, Patmawati (2023) PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BUKITTINGGI DENGAN NIAT MEMATUHI PAJAK SEBAGAI VARIABEL INTERVENING. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of attitudes, subjective norms, perceived behavioural control on individual taxpayer compliance in Bukittinggi City with intention to comply with taxes as an intervening variable. The population of this study were all individual taxpayers registered at KPP Pratama Bukitinggi City. The sample in this study were 105 respondents who were determined by the convenience sampling method and the data were collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that attitude has no effect on tax compliance intention. Then subjective norms and perceived behavioural control have a positive and significant effect on the intention to comply with taxes. Attitude and intention to comply with taxes have a positive and significant effect on taxpayer compliance. Then perceived behavioural control has no effect on taxpayer compliance. Intention is not an intervening variable between attitude and taxpayer compliance. Intention is an intervening variable between subjective norms on taxpayer compliance. Then intention is not an intervening variable between behavioural control on taxpayer compliance. Keywords: Attitudes, subjective norms, perceived behavioural control, taxpayer compliance and intentions.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sikap, Norma Subjektif, Kontrol Perilaku Persepsian,Kepatuhan Wajib Pajak dan Niat
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ2338 Taxation of government property H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Kevin Hanafi
Date Deposited:	18 Jul 2023 04:09
Last Modified:	18 Jul 2023 04:09
URI:	http://repository.unsri.ac.id/id/eprint/118107

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