Intention And Behavior Of Tax Payment Compliance By The Individual Tax Payers Listed In Pratama Tax Office West Sidoarjo Regency

Kautsar, Riza Salman and Sarjono, Bayu (2013) Intention And Behavior Of Tax Payment Compliance By The Individual Tax Payers Listed In Pratama Tax Office West Sidoarjo Regency. Journal of Economics, Business, and Accountancy Ventura, 16 (2). pp. 309-324. ISSN 2087-3735, E-ISSN 2088-785X

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Abstract

This study provides empirical evidence related to the effect of some factors such as compliance behavior intention, and tax compliance behavior. These also include the attitude towards compliance, subjective norm, perceived behavioral control and the complexity of tax laws on the compliance behavior intention. It also analyzes the effect of compliance behavior intention and complexity of tax laws on tax compliance behavior. This study uses individual taxpayers registered in Tax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification (SPT). The questionnaires were distributed to the individual tax payers with the total number of 87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1) subjective norms and perceived behavioral control are important components in influencing the intention to behave compliantly (Compliance behavior intention), (2) the complexity of the tax laws is also an important component in influencing intention and behavior for compliance by the taxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliance behavior Intention and the effect of compliance behavior intention on tax payers’ compliance. Key words:Attitude towards Compliance, Subjective Norm, Perceived Behavioral Control, Compliance Behavior Intention, Tax Payers’ Compliance Behavior.

Item Type:	Article
Uncontrolled Keywords:	Attitude towards Compliance, Subjective Norm, Perceived Behavioral Control, Compliance Behavior Intention, Tax Payers’ Compliance Behavior
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Polytechnic > Diploma in Tax Accounting
Depositing User:	BAYU SARJONO
Date Deposited:	06 Apr 2023 10:40
Last Modified:	06 Feb 2024 08:50
URI:	http://repository.ubaya.ac.id/id/eprint/43772

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