Detail Analisis Pengaruh Sikap, Norma Subjektif, dan Kontrol Perilaku yang Dipersepsikan terhadap Kepatuhan Formal Wajib Pajak Pemilik Toko di ITC Roxy Mas dengan Niat sebagai Variabel Intervening Bibliografi Author: Pusnomo, Viva Yana ; Aryanto, Yuda (Advisor); Uyanto, Stanislaus Suryadi (Advisor) Topik: Attitudes; Subjective Norms; And Perceived Behavioral Control Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2014     Jenis: Theses - Undergraduate Thesis Fulltext: Viva Yana Pusnomo's Undergraduate Theses.pdf (2.48MB; 29 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6009 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This study was conducted by distributing questionnaires to individual tax payers which were the shop owners at ITC Roxy Mas, West Jakarta. This study was also conducted by using the Theory of Planned Behavior (Azjen, 1991) to explain the tax compliance behavior of individual taxpayers of shop owners. The purpose of this study was to determine the influence of attitudes, subjective norms, and perceived behavioral control towards formal tax compliance with the taxpayer’s intention as an intervening variable. The population of the study was an individual tax payer which were a shop owners who have had reported his/her income tax. There were 188 shop owners as individual taxpayers selected as the study respondents. Then, the random sampling method was used to determine the respondents. Data was analyzed using Structural Equation Modeling (SEM) by LISREL 8.70. The result of the study showed that attitude and perceived behavioral control affect formal tax compliance with an intention as intervening variables meanwhile subjective norms did not affect formal tax compliance with an intention as an intervening variables. The study result also showed that perceived behavioral control directly influence the formal tax compliance. The last test result showed that intention affects the formal tax compliance. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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