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

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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.

Availability
Inventory Code Barcode Call Number Location Status
2307005615T118107T1181072023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1181072023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvi, 75 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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