📅 28 June 2022
DOI: 10.51903/kompak.v15i1.644
This Determinan Niat Wajib Pajak Perspektif Theory of Planned Behavior
Jurnal Ilmiah Komputerisasi Akuntansi
Universitas Sains dan Teknologi Komputer
📄 Abstract
This study analyzes the effect of the variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, perceived behavioral control on taxpayers' intentions. The sample in this study were taxpayers registered with MSMEs in Semarang Regency. The number of samples is 125 taxpayers. The sampling technique used was the solvin formula. The data analysis technique used is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing indicate that attitudes have a direct effect on taxpayer intentions, while subjective norms and perceived behavioral control do not directly affect taxpayer intentions.
🔖 Keywords
#attitudes
#subjective norms
#perceived behavioral control
#taxpayer intentions
ℹ️ Informasi Publikasi
Tanggal Publikasi
28 June 2022
Volume / Nomor / Tahun
Volume 15, Nomor 1, Tahun 2022
📝 HOW TO CITE
Mahendra, Monika Bela; Rachmawati Meita Oktaviani, "This Determinan Niat Wajib Pajak Perspektif Theory of Planned Behavior," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 1, Jun. 2022.
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