ANALISIS PENDEKATAN THEORY OF PLANNED BEHAVIOR (TPB) TERHADAP NIAT PENGGELAPAN PAJAK OLEH WAJIB PAJAK ORANG PRIBADI

ZAINAB, ZAINAB and Ermadiani, Ermadiani and Yusnaini, Yusnaini (2020) ANALISIS PENDEKATAN THEORY OF PLANNED BEHAVIOR (TPB) TERHADAP NIAT PENGGELAPAN PAJAK OLEH WAJIB PAJAK ORANG PRIBADI. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the theory of planned behavior (TPB) approach on tax evasion intentions by personal taxpayer who are registered at KPP Pratama Palembang Seberang Ulu. The analytical method used is descriptive method using a quantitative approach. The data used are primary data by distributing questionnaires directly by researcher to taxpayers who are registered at KPP Pratama Palembang Seberang Ulu. Total respondents in this research are 100 respondents. Data analysis technique used is the analysis of multiple linear regression by using IBM SPSS Statistics 24. The results of the study have demonstrated that (1) Non-compliance affects negatively and not significantly on tax evasion intentions, (2) the norm subjective affects positively and significantly on tax evasion intentions, (3) perceived behavioral control affects positively and significantly on tax evasion intentions. Keywords : Non-compliance of tax, subjective norms, perceived behavioral control, tax evasion intention.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengetahuan Guru,Pemodelan akuntansi
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 7383 not found.
Date Deposited:	26 Aug 2020 06:27
Last Modified:	26 Aug 2020 06:27
URI:	http://repository.unsri.ac.id/id/eprint/33505

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