Studi Ketidakpatuhan Pajak : Faktor Yang Mempengaruhinya (Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar Di KPP Pratama Boyolali)

Sulistyarini, Linawati and , Drs. Muhammad Abdul Aris, M.Si (2017) Studi Ketidakpatuhan Pajak : Faktor Yang Mempengaruhinya (Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar Di KPP Pratama Boyolali). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to examine affect perceived tax equity, social norms, moral norms, penalty magnitude, religious and attitude on intention to behave noncompliance and noncompliance behavior of taxpayer This study was a quantitative research using primary data obtained from questionnaire and measured with likert scale.This study used incidental sampling with 100 samples obtained from the calculation formula slovin. Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research. The survey applied to individual taxpayers registered in KPP Pratama Boyolali. Data analysis technique used is Structural Equation Model (SEM) with SmartPLS software version 3.0 The results of this study indicate that the perceived tax equity, penalty magnitude social norms, and attitudes does not affect the intention to behave noncompliance. Moral norms, and religious affect the intention to behave noncompliance whereas the intention has a positive and significant effect on the noncompliance behavior of taxpayer Keywords : Theory of Planned Behavior, perceived tax equity, moral norms, social norms, penalty magnitude, religious, attitude, intention to behave non compliance, non compliance behavior.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Theory of planned behavior, persepsi keadilan sistem perpajakan, norma moral, norma sosial, besarnya sanksi, sikap, niat berperilaku tidak patuh, ketidakpatuhan pajak.
Subjects:	H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	LINAWATI SULISTYARINI
Date Deposited:	04 Nov 2017 09:13
Last Modified:	04 Nov 2017 09:13
URI:	http://eprints.ums.ac.id/id/eprint/56681

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