Analisis Kepatuhan Pajak Berdasarkan Theory of Planned Behavior

Authors

  • M Sahib Saesar Anugrah PKN STAN
  • Fitriandi

DOI:

https://doi.org/10.31092/jia.v6i1.1388

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak dengan menggunakan model Theory of Planned Behavior. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan data primer berupa kuesioner penelitian yang disebar langsung kepada Wajib Pajak. Analisis data dilakukan dengan metode SEM – PLS dan pengolahan data dilakukan dengan aplikasi SmartPLS. Penelitian dilakukan terhadap Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama di lingkungan Kantor Wilayah DJP Papua, Papua Barat, dan Maluku. Sebanyak 140 orang responden terkumpul dan menjadi data penelitian ini. Hasil penelitian menunjukan bahwa sikap dan norma subjektif berpengaruh signifikan terhadap niat kepatuhan pajak, sementara niat kepatuhan pajak dan kontrol perilaku persepsian juga berpengaruh signifikan terhadap kepatuhan pajak. Adapun kontrol perilaku persepsian tidak menunjukan pengaruh yang signifikan terhadap niat kepatuhan pajak

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Published

2022-07-31

Issue

Vol. 6 No. 1 (2022): Edisi Juli 2022

Section

Articles

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