ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SEMARANG CANDISARI

Authors

  • Rudi Handoyono Politeknik Negeri Semarang

Abstract

Tujuan penelitian ini adalah untuk menguji teori perilaku terencana terhadap
perilaku kepatuhan pajak, dan meneliti pengaruh sikap, norma subjektif, dan
perceived behavioral control terhadap perilaku kepatuhan pajak. Metode survei
untuk menguji hipotesis dengan kuesioner teori perilaku terencana dengan
perilaku kepatuhan pajak. Penelitian ini menggunakan teknik random
sampling untuk pengumpulan data. Data diperoleh dengan 120 kuesioner yang
dikirim langsung di wilayah KPP Pratama Semarang Candisari dan 100
responden (83,33%) mengembalikan kuesioner secara lengkap.
Analisis data dilakukan menggunakan Structural Equation Model (SEM)
dengan program AMOS versi 16,0. Hasil penelitian ini menunjukkan, bahwa
sikap dan norma subjektif positif berpengaruh pada niat perilaku kepatuhan
pajak. Pajak perilaku kepatuhan niat memiliki pengaruh positif pada perilaku
kepatuhan pajak. Sikap, norma subjektif, perceived behavioral control dan niat
perilaku kepatuhan pajak diterima karena signifikan.

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Published

2014-04-01

Issue

Vol. 2 No. 2 (2014): vol 2 no.2 2014

Section

Articles

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