Pengaruh sikap dan norma subyektif terhadap perilaku wajib pajak badan di Kantor Pelayanan Pajak Pratama Gresik Utara : Tinjauan empiris Atas Implementasi Teory of Reasoned Action

Kasbun, . (2017) Pengaruh sikap dan norma subyektif terhadap perilaku wajib pajak badan di Kantor Pelayanan Pajak Pratama Gresik Utara : Tinjauan empiris Atas Implementasi Teory of Reasoned Action. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT This research analyzing variables impact in the Theory of Reasoned ActionlTRA (Ajzen 1980) its attitude, subjective norm, that perceived by tax staff to tax obligation compliance agency. This research is exam too how the attitude and subjective norm giving direct impact to tax obligation compliance behavior agency with not using behavioral intention. This research sample is tax company staff as Tax Payer that registered on the Tax Service Pratama North Gresik Office. Research design is survey and instrument that is questionnaire use. Sample total is 100 tax staff. The test equipment used is Multiple Linear Regression. The results of hypothesis test showing is tax staff attitude giving negative impact and significant to tax obligation compliance behavior agency, that tax staff subjective norm giving positive impact and significant to tax obligation compliance behavior agency. This results same like with theory or research results from Hidayat (20 I 0), Miladia (2010), Aini (2013), and Alvin (2014) that introduce of attitude and subjective norm influence with tax obligation compliance behavior. Keyword: attitude, subjective norm, Theory of Reasoned Action, Tax obligation Compliance Behavior ============================================================ ABSTRAKSI Tujuan penelitian ini menganalisis pengaruh variabel-variabel yang terdapat dalam Theory of Reasoned ActionffRA (Ajzen 1980), yaitu sikap, norma subjektif, yang dipersepsikan oleh staff pajak terhadap kepatuhan wajib pajak badan. Penelitian ini juga menganalisis apakah sikap dan norma subyektif berpengaruh langsung terhadap perilaku kepatuhan pajak wajib pajak badan dengan tidak menggunakan variabel perilaku yang dikehendaki (Behavioral intention). Responden penelitian ini adalah staff pajak perusahaan sebagai wakil Wajib Pajak yang terdaftar pada Kantor Pelayanan Pajak Pratama Gresik Utara. Desain penelitian adalah survei dan instrument yang digunakan adalah kuesioner. Jumlah sampel sebanyak 100 staff pajak. Alat uji yang digunakan adalah Regresi Linier Berganda. Hasil pengujian hipotesis menunjukkan bahwa sikap staf pajak berpengaruh terhadap perilaku kepatuhan wajib pajak badan, sedangkan norma subjektif staf pajak berpengaruh terhadap perilaku kepatuhan wajib pajak badan, hal ini sesuai dengan teori atau hasil penelitian Hidayat (2010), Miladia (2010), Aini (2013) dan Alvin (2014) yang menyatakan bahwa sikap dan norma subyektif berpengaruh terhadap perilaku kepatuhan wajib pajak. Kata Kunci: sikap, norma subjektif, Theory of Reasoned Action, Perilaku Kepatuhan Wajib Pajak xii

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: : sikap, norma subjektif, Theory of Reasoned Action, Perilaku Kepatuhan Wajib Pajak
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economic and Business > Master In Accounting Study Program
Depositing User: Bambang Wahyujatmiko
Date Deposited: 07 Feb 2018 06:01
Last Modified: 07 Feb 2018 06:01
URI: http://erepository.uwks.ac.id/id/eprint/114

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