The Determinant Effect of Theory of Planned Behavior and Tax Knowledge on Taxpayer Compliance


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

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.

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