Personal Tax Compliance Determinants at Pt Pembangkitan Jawa Bali


Authors : Gatra Bagus Sanubari; Made Sudarma; Zaki Baridwan

Volume/Issue : Volume 5 - 2020, Issue 11 - November

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/39EuT8R

This study aims to determine the effect of attitudes on compliance, subjective norms, taxpayers' perceptions of government, knowledge of taxes on the intention to comply, and tax compliance on individual taxpayers at PT Pembangkitan Jawa Bali. The research method used is causality with the sample studied, namely 301 individual taxpayers. The sampling technique used was simple random sampling. The results showed that the attitude towards compliance and tax knowledge positively affected the intention to obey. The attitude towards compliance and the intention to comply had a positive effect on tax compliance. In addition to subjective norms, the taxpayer's perception of the government does not affect the intention to comply and tax compliance. Then tax knowledge does not affect tax compliance.

Keywords : The Theory of Reasoned Action, Fiscal Psychology Theory, Tax Compliance.

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