Authors:

Monika Karolina, Naniek Noviari

Abstract:

“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.”

Keywords

Compliance taxpayers, theory of planned behavior, attitude, subjective norm, perception of control behavior.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-48335

Published

2019-08-10

How To Cite

KAROLINA, Monika; NOVIARI, Naniek. Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi.E-Jurnal Akuntansi, [S.l.], v. 28, n. 2, p. 800 - 827, aug. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-48335. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v28.i02.p01.

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Issue

Vol 28 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License