FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK PRIBADI UNTUK MENGGELAPKAN PAJAK

Amir Hidayatulloh

Abstract


The objective of this study is to determine the factors that encourage private
taxpayers to tax fraud. These factors include attitude of non-compliance with tax,
subjective norm, perceived behavioral control, and religiosity. Sampling this study
using purposive sampling technique. The criteria used is taxpayer who has to have
NPWP, thus totaling 52 sample analyzed samples. This study uses survey data collection technique whether made directly or through the internet. Hypothesis testing is done by multiple regression analysis. This study obtained results the intention to tax fraud is effect by subjective norm, and perceived behavioral control, but an attitude of noncompliance with tax and religiosity does nor effect the intention tax fraud.

Keywords


attitude of non-compliance with tax; subjective norm; perceived behavior control; religiosity,;intention to tax fraud

Full Text:

PDF


DOI: http://dx.doi.org/10.12928/optimum.v6i2.7879

Article Metrics

Abstract view : 291 times
PDF - 167 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
Optimum : Jurnal Ekonomi dan Pembangunan diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan dibawah lisensi a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
View My Stats