Authors :
Muzakkir, Aini Indrijawati, and Syamsuddin
Volume/Issue :
Volume 4 - 2019, Issue 11 - November
Google Scholar :
https://goo.gl/DF9R4u
Scribd :
https://bit.ly/2KoUCEE
Abstract :
This study aims to examine and analyze the effect of attitudes, subjective norms, perceived behavioral control and tax knowledge on taxpayer compliance with intention as a mediating variable. This research is a type of quantitative research with a correlational model. The object of research is an individual taxpayer. The data in this study were obtained through a questionnaire that was distributed to 100 respondents. Data were analyzed using the Structural Equation Model based on Partial Least Square method. The results showed that: attitude has a significant positive effect on taxpayer compliance through intention, subjective norms has a significant positive effect on taxpayer compliance through intention, perceived behavioral control has no significant effect on taxpayer compliance through intention , perceived behavioral control has a significant positive effect directly on taxpayer compliance, tax knowledge has a significant positive effect on taxpayer compliance through intention, tax knowledge has a significant positive effect directly on taxpayer compliance, intention has a significant positive effect directly on taxpayer compliance.
Keywords :
Attitude, Subjective Norm, Perceived Behavioral Control, Tax Knowledge, Intention, Tax Compliance.
This study aims to examine and analyze the effect of attitudes, subjective norms, perceived behavioral control and tax knowledge on taxpayer compliance with intention as a mediating variable. This research is a type of quantitative research with a correlational model. The object of research is an individual taxpayer. The data in this study were obtained through a questionnaire that was distributed to 100 respondents. Data were analyzed using the Structural Equation Model based on Partial Least Square method. The results showed that: attitude has a significant positive effect on taxpayer compliance through intention, subjective norms has a significant positive effect on taxpayer compliance through intention, perceived behavioral control has no significant effect on taxpayer compliance through intention , perceived behavioral control has a significant positive effect directly on taxpayer compliance, tax knowledge has a significant positive effect on taxpayer compliance through intention, tax knowledge has a significant positive effect directly on taxpayer compliance, intention has a significant positive effect directly on taxpayer compliance.
Keywords :
Attitude, Subjective Norm, Perceived Behavioral Control, Tax Knowledge, Intention, Tax Compliance.
