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

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

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 registe...

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Main Authors: Monika Karolina, Naniek Noviari
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-08-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/48335
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spelling doaj-075cd3e58a7e427a8c183165416873c02020-11-25T01:06:34ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-08-0128280082710.24843/EJA.2019.v28.i02.p0148335Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang PribadiMonika Karolina0Naniek Noviari1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThe 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.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/48335
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Monika Karolina
Naniek Noviari
spellingShingle Monika Karolina
Naniek Noviari
Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi
E-Jurnal Akuntansi
author_facet Monika Karolina
Naniek Noviari
author_sort Monika Karolina
title Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_short Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_full Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_fullStr Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_full_unstemmed Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi
title_sort pengaruh persepsi sikap, norma subjektif dan persepsi kontrol perilaku terhadap kepatuhan wajib pajak orang pribadi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-08-01
description 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.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/48335
work_keys_str_mv AT monikakarolina pengaruhpersepsisikapnormasubjektifdanpersepsikontrolperilakuterhadapkepatuhanwajibpajakorangpribadi
AT nanieknoviari pengaruhpersepsisikapnormasubjektifdanpersepsikontrolperilakuterhadapkepatuhanwajibpajakorangpribadi
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