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
Abstract :
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.
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.
