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AN INVESTIGATION OF THE THEORY OF PLANNED BEHAVIOUR AND THE ROLE OF TAX AMNESTY IN TAX COMPLIANCE

NOVIANTI, AGNES FINDIA (2017) AN INVESTIGATION OF THE THEORY OF PLANNED BEHAVIOUR AND THE ROLE OF TAX AMNESTY IN TAX COMPLIANCE. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The low of individual taxpayers’ awareness have become the main problem of developing countries of tax aspect. Thus, this study aimed to examine the determinant factors of tax noncompliance using Ajzen’s (1991) Theory of Planned Behaviour as a theoretical framework. Specifically, Tax Amnesty is added to the theory’s constructs: attitude, subjective norms, and perceived behavioral control. Tax Amnesty is expected to be a moderating influence. The population of this study is individual taxpayer in KPP Pratama Sukomanunggal. Based on convenience sampling method, the number of sample in this study are 145 samples. The data was analyzed using Structural Equation Modelling (SEM) with SmartPLS.3.0 and SPSS 21. The results indicated that first, attitude and subjective norms are significantly influence behavioural intention except perceived behavioural control. Second, the model including Tax Amnesty provides a significant influence of tax noncompliance in two constructs; attitude and subjective norms. However, the interaction effect of perceived behavioural control does not appear significantly. Key words: Taxpayers’ awareness, Tax Noncompliance, Tax Amnesty, Theory of Planned Behaviour

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Oct 2017 09:22
Last Modified: 19 Oct 2017 09:22
URI: http://eprints.perbanas.ac.id/id/eprint/2741

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