Pengaruh Sikap, Norma Subjektif, Dan Kontrol Keperilakuan Terhadap Kepatuhan Wajib Pajak Pada Umkm Di Wilayah Kabupaten Pamekasan Dengan Niat Sebagai Variabel Moderasi

Widyawati, Febriana Eka (2019) Pengaruh Sikap, Norma Subjektif, Dan Kontrol Keperilakuan Terhadap Kepatuhan Wajib Pajak Pada Umkm Di Wilayah Kabupaten Pamekasan Dengan Niat Sebagai Variabel Moderasi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of research to the effect of attitudes, subjective norms, and behavioral controls on taxpayer compliance of UMKM and know attitude drivers, subjective norms, and behavioral controls are moderated by the intention of taxpayers. This research is quantitative research. The sample in this study were 100 taxpayer respondents who had UMKM in the Pamekasan Regency area. The sampling technique was by convenience sampling technique. The method of data collection is by questionnaire. Instrument testing was analyzed using validity test and reliability test. The data analysis technique used in the study was using multiple regression analysis and Moderating Regression Analysis (MRA). The results of this study indicate that attitudes, subjective norms and behavioral control significantly influence the taxpayer compliance of UMKM in the Pamekasan Regency region. Intention to moderate the influence of attitudes towards taxpayer compliance, but the intention is not to moderate the influence of subjective norms and behavioral controls on taxpayer compliance. Keyword: Taxpayer Compliance Of UMKM, Intention, Attitude, Subjective Norm, Behavior Control.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 18 Dec 2019 06:54
Last Modified: 18 Dec 2019 06:54
URI: http://eprints.perbanas.ac.id/id/eprint/5711

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