BKG

Putri, Deviananda Syarah (2017) Pengaruh Theory Of Planned Behavior, Kewajiban Moral, Dan Budaya Pajak Pada Niat Ketidakpatuhan Pajak. Sarjana thesis, Universitas Brawijaya.

Indonesian Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh theory of planned behavior, kewajiban moral, dan budaya pajak terhadap niat ketidakpatuhan pajak wajib pajak orang pribadi pekerjaan bebas di wilayah KPP Malang Utara. Penelitian ini merupakan penelitian explanaroty. Jenis penelitian yang dilakukan ada penelitian lapangan (field research) atau survey, yakni melakukan peninjauan langsung ke objek penelitian dengan mendatangi wajib pajak yang terdaftar di wilayah KPP Malang Utara dan menyebarkan kuesioner kepada responden yang menjadi sampel penelitian. Pendekatan yang dipakai dalam penelitian ini adalah kuantitatif. Alat analisis dalam penelitian ini ada regresi linier berganda. Hasil penelitian ini menunjukan bahwa sikap dan kontrol perilaku yang dipersepsikan berpengaruh signifikan, sedangkan norma subjektif, kewajiban moral, dan budaya pajak tidak berpengaruh signifikan.

English Abstract

This research is aimed to test and to analyze the effect of theory of planned behavior, moral obligation, and tax culture towards the tax intention of incidence tax subjects of an independent worker in the North Malang Tax Office. This research is a explanatory research. The research that will be conducted is field research or survey, by conducting a direct observation of the object of this research by visiting the tax subjects listed in the area of North Malang Tax Office and spread questionnairre to the respondent that chosen as the research sample. The approach used in this research is quantitative apporach. The analysis equipment used in this research is double linear regression analysis. The result of this research showed that the behavior and perceived behavioral control are significantly affects, whereas subjective norm, moral obligation, and tax culture is not significantly affects.

Other Language Abstract

UNSPECIFIED

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2017/339/051706704
Uncontrolled Keywords: Theory of Planned Behavior, Kewajiban Moral, Budaya Pajak, Ketidakpatuhan pajak, KPP Malang Utara.
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
URI: http://repository.ub.ac.id/id/eprint/2157
Text
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