Measurement of individual taxpayer compliance within the planned behavior theory framework
Keywords:
Attitude, Subjective Norms, Perceived Behavior Control, Tax Knowledge, Intention, Taxpayer Compliance
Abstract
The aim of this study is to analyze and examine the effect of the planned behavior theory consisting of variables of (attitude, subjective standards, behavior control) and tax knowledge on taxpayer intention compliance as a mediating variable. To explain the relationship between the independent and dependent variables, this study is a type of quantitative research with a correlational model. An individual taxpayer is the study object. There are 100 taxpayers who are calculated using the Slovin method for the number of samples. The data was obtained through a questionnaire distributed to respondents in this study. The findings showed that attitudes, subjective standards, behavioral control, and tax knowledge directly had a positive and significant impact on taxpayer compliance. The intention directly impacts taxpayer compliance positively and significantly. Attitudes, subjective norms, perceived behavioral control and tax understanding have a positive and important impact on taxpayer compliance through intentional control.
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References
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-------, Icek. 1991. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.
-------, Icek. 2006. Constructing a TPB Questionnaire: Conceptual and Methodological Considerations, Occasional Paper.
Aktas, Sonnur, Guzel. 2018. The Effect of the Variables of Tax Justice Perception and Trust in Gov-ernment on Tax Compliance: The Case of Turkey. Journal of Behavioral and Experimental Eco-nomics. S2214- 8043(18)30172-1.
Alleyne, Philmore., Harris, Terry. 2017. Antecedents of Taxpayers’ Intentions To Engage In Tax Eva-sion: Evidence From Barbados. Journal of Financial Reporting And Accounting, Vol. 15 No. 1.
Andreas, Savitri, Enni. 2015. The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance With Taxpayers Awareness as Mediating Variables. Procedia Social and Behavioral Sciences 211 ( 2015 ) 163–169.
Awaluddin. 2014. The Influence of Attitude, Subjective Norms, perceived behavior control and Sanc-tions on taxpayers' Noncompliance with intention as the intervening variable (survey on corporate taxpayers in Kendari Small Taxpayers Office). International Journal of Economic Research 11(3):711- 727.
Aziz, Imam, Ardhyanto., Sasana, Hadi. 2017. Analisis Kepatuhan Wajib Pajak Dalam Membayar Pajak Hotel Kategori Kos ( Studi Empiris Wajib Pajak Kota Semarang). Jurnal Riset Akuntansi Keuangan. Volume 2 Nomor 3. P-Issn: 2541-1209.
Bandura, Albert. (1989). Social Cognitive Theory. In R. Vasta (Ed.), Annals Of Child Development. Vol.6. Six Theories Of Child Development (pp. 1-60). Greenwich, CT: JAI Press.
Benk, S., Cakmak, A. F., Budak, T. (2011). An Investigation of Tax Compliance Intention : A Theory of Planned Behavior Approach. European Journal of Economics, Finance and Administrative Sci-ences, (28), 180 – 188.
Bidin, Zainol., Mohd Zainudin Othman., Shalihen Mohd Salleh. 2015. An Investigation of Local Sale Tax Compliance: An Application of Theory of Planned Behavior. Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics (GJCRA) An Online International Research Journal (ISSN: 2311-3162)2015 Vol: 1 Issue: 1.
Bobek, D. Richard C. Hatfield. 2003. An Investigation of Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting. 15: 13 – 38.
-------, D. D., Hageman, A. M., & Kelliher, C. F. 2011. The Social Norms of Tax Compliance: Scale De-velopment, Social Desirability, and Presentation Effects. Advances in Accounting Behavioral Re-search, Vol. 14 37–66.
Bornman, M. Ramutumbu, P. (2019), "A Conceptual Framework Of Tax Knowledge", Meditari Ac-countancy Research, Vol. Ahead-Of-Print No. Ahead-Of-Print. ISSN: 2049-372X.
Calvet, Roberta, Christian., Alm, James. 2014. Empathy, sympathy, and tax compliance. Journal of Economic Psychology 40 (2014) 62–82.
Casal, Sandro., Kogler, Christoph., Mittone, Luigi., Kirchler, Erich. 2016. Tax compliance depends on voice of taxpayers. Journal of Economic Psychology. S0167-4870(16)30324-5.
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Era, Yusdita, Elana., Adib, Noval., Subekti, Imam. 2017. Creation Of Collective Compliance In Improv-ing Indonesian Taxpayers Voluntary Compliance. International Research Conference On Manage-ment And Business (IRCMB), At Bandung, Indonesia.
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Fochmann, Martin., Kroll, Eike B. 2015. The Effects of Rewards on Tax Compliance Decisions. Journal of Economic Psychology. PII: S0167- 4870(15)00123-3.
Galib, Abdul., Indrijawati, Aini., Rasyid Syarifuddin. 2018. The Effect Of Spirituality, Subjective Norms And Perceived Behavioral Control On Taxpayer Compliance . Quest Journals Journal of Research in Business and Management , Vol. 06, no. 04, 2018, pp 01-07.
Gangl, Katharina., Hofmann, Eva., Kirchler, Erich., 2015. Tax Authorities' Interaction With Taxpayers: A Conception Of Compliance In Social Dilemmas By Power And Trust. New Ideas In Psychology 37. 13-23.
Guerra, Alice., Harrington, Brooke. 2018. Attitude–Behavior Consistency In Tax Compliance: A Cross-National Comparison. Journal Of Economic Behavior And Organization. 0167-2681.
Gunawan., Said, Darwis., Hamid, Abdul, Habbe. 2017. Faktor Internal Dan Eksternal Wajib Pajak Yang Memengaruhi Kepatuhan Pajak Di KPP Kota Makassar. Jurnal Analisis, Desember 2017, Vol. 6 No. 2: 102 – 109 Issn 2303-100x102.
Haji, Othman, Yusuf. 2017. Compliance Behavior Of Income Zakat In Kedah: A Moderating Effect Of Islamic Religiosity. Theses For Doctor Of Philosophy : Insaniah University College.
Hidayat, Widi., Nugroho, A. Adhi. 2010. Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi dan Keuangan. Vol. 12, No. 2, 82-93.
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James, Simon & Clinton Alley, 1999, Tax Complience, Self Assesment, and Tax Administration, Jour-nal of Finance and Management in Public Services, Vol.2 (2): 27-42
Jimenez, Peggy., Iyer, Govind, S. 2016. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Ac-counting. Volume 34, Pages 17-26.
Kadek, Ni, Intania, Kesumasari., Alit, Ketut, Suardana. 2018. Pengaruh Pengetahuan Perpajakan, Kesadaran dan Pengetahuan Tax Amnesty Pada Kepatuhan WPOP di KPP Pratama Gianyar. E- Jurnal Akuntansi Universitas Udayana Vol.22.2. Februari (2018): 1503-1529.
Kathrin, Ann, Koessle., Torgler, Benno., Feld, Lars P., Frey, Bruno S. 2019. Commitment to Pay Taxes: Results from a Field and Laboratory Experiments. European Economic Reveiw. PII: S0014- 2921(19)30035-2.
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Langham, Jo’Anne., Paulsen, Neil., dan Härtel, Charmine E. J. 2012. Improving Tax Compliance Strate-gies: Can The Theory Of Planned Behaviour Predict Business Compliance?. Journal of Tax Re-search. Vol. 10, no. 2, pp. 364-402.
Lisi, Gaetano. 2014. The Interaction Between Trust And Power: Effects On Tax Complianceand Macro-economic Implications. Journal Of Behavioral And Experimental Economics 53 . 24–33.
Made, I Sudiartana., Putu, Ni, Yuria, Mendra. 2018. Taxpayer Compliance In Smes Sector: A Theory Of Planned Behavior. Jurnal Keuangan Dan Perbankan. 22(2):219–230.
Marandu, Edward, E., John, Christian, Mbekomize. 2015. Determinants Of Tax Compliance: A Review Of Factors And Conceptualizations. International Journal Of Economics And Finance. Vol. 7, No. 9.
Mas’ud, Abdulsalam., Aziah, Nor, Abd Manaf., Saad Natrah., 2014. Do Trust And Power Moderate Each Other In Relation To Tax Compliance?. Procedia - Social And Behavioral Sciences 164. 49 – 54.
Meliana, Deffi, Kunarti. 2019. Analisis Pengaruh Tax Knowledge Terhadap Tax Compliance Dengan Motivational Postures Sebagai Variabel Moderating. Sosial Dan Humaniora ISSN (E) : 2615 – 3343. Mohammed, Abdu, Assfaw., Sebhat, Wondimu. 2019. Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia. Journal of Accounting, Finance and Auditing Studies 5/1 (2019) 32-58.
Mohd, Sellywati, Faizal A., Rizal, Mohd, Palil B., Maelah, Ruhanita B., Ramli, Rosiati. 2017. Perception On Justice, Trust And Tax Compliance Behavior In Malaysia. Kasetsart Journal Of Social Sciences 38. 226-232.
Mohdali, Raihana., Isa, Khadijah., Hana, Salwa, Yusoff. 2014. The Impact Of Threat Of Punishment On Tax Compliance And Non compliance AttitudesIn Malaysia. Procedia - Social And Behavioral Sci-ences 164 ( 2014 ) 291– 297
Mustikasari, Elia, 2007. Kajian Empiris tentang Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya. Simposium Nasional Akuntansi X : 1-42. Makassar.
Newman, W., Nokhu, M. 2018. Evaluating The Impact Of Tax Knowledge On Tax Compliance Among Small Medium Enterprises In A Developing Country. Academy of Accounting and Financial Stud-ies Journal 22(6).
Onu, Diana. 2016. Measuring Tax Compliance Attitudes: What Surveys Can Tell Us about Tax Compli-ance Behaviour. Advances in Taxation. 173–190.
Pappada, F., Zylberberg, Y. 2017. Austerity and Tax Compliance. European Economic Review. 100, 506–524.
Putu, I Fajar Dipayana Putra1., Firmansyah, Amrie. 2018. The Effect of Tax Knowledge, Reward, and Enforcement Strategies on SMEs Tax Compliance Behavior. Advances in Social Science, Manage-ment and Human Behaviour. ISBN: 978-1-63248-160-3.
Redae, R. B., Sekhon, S. 2016. Taxpayers ’ Knowledge and Tax Compliance Behavior in Ethiopia : A Study of Tigray State. Iiternational Journal Of Management And Commerce Innovations, 3(2), 1090–1102.
--------, R. B., Sekhon, S. 2017. Taxpayers’ Moral and Compliance Behavior in Ethiopia: A study of Tigray state. International Journal of Research in Finance and Marketing (IJRFM). Vol. 7 Issue 4, PP. 109-123
Rueda, Samuel., Moriano, Juan., Linan, Francisco. 2015. Validating A Theory Of Planned Behavior Questionnaire To Measure Entrepreneurial Intentions. 10.4337/9781784713584.00010.
Saad, Natrah. 2014. Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075.
Salman, Kautsar, Riza., Sarjono, Bayu. 2013. Intention And Behavior Of Tax Payment Compliance By The Individual Tax Payers Listed In Pratama Tax Office West Sidoarjo Regency. Journal Of Eco-nomics, Business, And Accountancy Ventura Volume 16, No. 2, August 2013, Pages 309 – 324.
Sait, M, Dinc., Budic, Semira. 2016. The Impact of Personal Attitude, Subjective Norm, and Perceived Behavioural Control on Entrepreneurial Intentions of Women. Eurasian Journal of Business and Economics. 9 (17), 23-35.
Sekaran, Uma., Bougie, Roger. 2017. Research Methods for Bussiness: Skill- Buildig Approach. Sev-enth Editions. United Kingdom: John Wiley & Sons.
Serim, Nilgun., Inam, Betul., Murat, Dilek. 2014. Factors Affecting Tax Compliance Of Taxpayers: The Role Of Tax Officer The Case Of Istanbul And Canakkale. Business And Economics Research Journal. Volume 5 Number 2 2014 Pp. 19-31.
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Smart, Martha. 2013. applying The Theory Of Planned Behaviour And Structural Equation Modelling To Tax Compliance Behaviour: A New Zealand Study. Journal Ph. D Candidate. University Of Canterbury, New Zealand.
Shora, J. (2013). Fumgsi Pajak dan Klarifikasi Pajak, diakses pada tanggal 16 Februari 2016 dari http://pajakkoe.blogspot.co.id/2013/01/fungsi -dan- klasifikasi-pajak.html?m=1
Sudiartana, I. M., Mendra, N. P. Y. 2018. Taxpayer compliance in SMEs sector: A theory of planned behavior. Jurnal Keuangan dan Perbankan, 22 (2), 219- 230.
Supriyati. 2012. Dampak Motivasi Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Infestasi. Vol. 8 No. Hal. 15 – 32.
Suyapto, Mellisa., Somya, Mienati, Lasmana., 2014. Analisis Faktor- Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan Di Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur I. Jurnal Ekonomi Dan Bisnis Tahun Xxiv, No.2.
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http://www.pajak.go.id/content/article/refleksitingkatkepatuhanwajibpajak
http://www.pajak.go.id/content/article/membangunkepatuhanmenujuma syarakat-sadar-pajak
-------, Icek. 1991. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.
-------, Icek. 2006. Constructing a TPB Questionnaire: Conceptual and Methodological Considerations, Occasional Paper.
Aktas, Sonnur, Guzel. 2018. The Effect of the Variables of Tax Justice Perception and Trust in Gov-ernment on Tax Compliance: The Case of Turkey. Journal of Behavioral and Experimental Eco-nomics. S2214- 8043(18)30172-1.
Alleyne, Philmore., Harris, Terry. 2017. Antecedents of Taxpayers’ Intentions To Engage In Tax Eva-sion: Evidence From Barbados. Journal of Financial Reporting And Accounting, Vol. 15 No. 1.
Andreas, Savitri, Enni. 2015. The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance With Taxpayers Awareness as Mediating Variables. Procedia Social and Behavioral Sciences 211 ( 2015 ) 163–169.
Awaluddin. 2014. The Influence of Attitude, Subjective Norms, perceived behavior control and Sanc-tions on taxpayers' Noncompliance with intention as the intervening variable (survey on corporate taxpayers in Kendari Small Taxpayers Office). International Journal of Economic Research 11(3):711- 727.
Aziz, Imam, Ardhyanto., Sasana, Hadi. 2017. Analisis Kepatuhan Wajib Pajak Dalam Membayar Pajak Hotel Kategori Kos ( Studi Empiris Wajib Pajak Kota Semarang). Jurnal Riset Akuntansi Keuangan. Volume 2 Nomor 3. P-Issn: 2541-1209.
Bandura, Albert. (1989). Social Cognitive Theory. In R. Vasta (Ed.), Annals Of Child Development. Vol.6. Six Theories Of Child Development (pp. 1-60). Greenwich, CT: JAI Press.
Benk, S., Cakmak, A. F., Budak, T. (2011). An Investigation of Tax Compliance Intention : A Theory of Planned Behavior Approach. European Journal of Economics, Finance and Administrative Sci-ences, (28), 180 – 188.
Bidin, Zainol., Mohd Zainudin Othman., Shalihen Mohd Salleh. 2015. An Investigation of Local Sale Tax Compliance: An Application of Theory of Planned Behavior. Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics (GJCRA) An Online International Research Journal (ISSN: 2311-3162)2015 Vol: 1 Issue: 1.
Bobek, D. Richard C. Hatfield. 2003. An Investigation of Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting. 15: 13 – 38.
-------, D. D., Hageman, A. M., & Kelliher, C. F. 2011. The Social Norms of Tax Compliance: Scale De-velopment, Social Desirability, and Presentation Effects. Advances in Accounting Behavioral Re-search, Vol. 14 37–66.
Bornman, M. Ramutumbu, P. (2019), "A Conceptual Framework Of Tax Knowledge", Meditari Ac-countancy Research, Vol. Ahead-Of-Print No. Ahead-Of-Print. ISSN: 2049-372X.
Calvet, Roberta, Christian., Alm, James. 2014. Empathy, sympathy, and tax compliance. Journal of Economic Psychology 40 (2014) 62–82.
Casal, Sandro., Kogler, Christoph., Mittone, Luigi., Kirchler, Erich. 2016. Tax compliance depends on voice of taxpayers. Journal of Economic Psychology. S0167-4870(16)30324-5.
Choirun, Ana, Nisa., Wakita, Andri, Aji. 2014. Pengaruh Persepsi Pelaksanaan Sensus Pajak Nasional, Pengetahuan Peraturan Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Di Daerah Istimewa Yogyakarta. Jurnal Akuntansi, [S.L.], Vol. 2, No. 1, P.11-23. ISSN 2540-9646.
Damayanti, T. W. 2012. Changes on Indonesia Tax Culture, Is There A WayStudies Through Theory of Planned Behavior. Journal of Arts, Science & Commerce. Vol.– III, Issue–4, 8-15.
Era, Yusdita, Elana., Adib, Noval., Subekti, Imam. 2017. Creation Of Collective Compliance In Improv-ing Indonesian Taxpayers Voluntary Compliance. International Research Conference On Manage-ment And Business (IRCMB), At Bandung, Indonesia.
Fishbein, M., Ajzen. 1975. Beliefs, Attitude, Intention, and Behavior; an Introduction to Theory and Research. Addison Wesley Publishing Company.
Fochmann, Martin., Kroll, Eike B. 2015. The Effects of Rewards on Tax Compliance Decisions. Journal of Economic Psychology. PII: S0167- 4870(15)00123-3.
Galib, Abdul., Indrijawati, Aini., Rasyid Syarifuddin. 2018. The Effect Of Spirituality, Subjective Norms And Perceived Behavioral Control On Taxpayer Compliance . Quest Journals Journal of Research in Business and Management , Vol. 06, no. 04, 2018, pp 01-07.
Gangl, Katharina., Hofmann, Eva., Kirchler, Erich., 2015. Tax Authorities' Interaction With Taxpayers: A Conception Of Compliance In Social Dilemmas By Power And Trust. New Ideas In Psychology 37. 13-23.
Guerra, Alice., Harrington, Brooke. 2018. Attitude–Behavior Consistency In Tax Compliance: A Cross-National Comparison. Journal Of Economic Behavior And Organization. 0167-2681.
Gunawan., Said, Darwis., Hamid, Abdul, Habbe. 2017. Faktor Internal Dan Eksternal Wajib Pajak Yang Memengaruhi Kepatuhan Pajak Di KPP Kota Makassar. Jurnal Analisis, Desember 2017, Vol. 6 No. 2: 102 – 109 Issn 2303-100x102.
Haji, Othman, Yusuf. 2017. Compliance Behavior Of Income Zakat In Kedah: A Moderating Effect Of Islamic Religiosity. Theses For Doctor Of Philosophy : Insaniah University College.
Hidayat, Widi., Nugroho, A. Adhi. 2010. Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi dan Keuangan. Vol. 12, No. 2, 82-93.
Indriantoro, Nur., Supomo, Bambang. 2013. Metodologi Penelitian Bisnis untuk Akuntansi & Mana-jemen, (Edisi Pertama). Yogyakarta: BPFE
James, Simon & Clinton Alley, 1999, Tax Complience, Self Assesment, and Tax Administration, Jour-nal of Finance and Management in Public Services, Vol.2 (2): 27-42
Jimenez, Peggy., Iyer, Govind, S. 2016. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Ac-counting. Volume 34, Pages 17-26.
Kadek, Ni, Intania, Kesumasari., Alit, Ketut, Suardana. 2018. Pengaruh Pengetahuan Perpajakan, Kesadaran dan Pengetahuan Tax Amnesty Pada Kepatuhan WPOP di KPP Pratama Gianyar. E- Jurnal Akuntansi Universitas Udayana Vol.22.2. Februari (2018): 1503-1529.
Kathrin, Ann, Koessle., Torgler, Benno., Feld, Lars P., Frey, Bruno S. 2019. Commitment to Pay Taxes: Results from a Field and Laboratory Experiments. European Economic Reveiw. PII: S0014- 2921(19)30035-2.
Kementerian Keuangan Republik Indonesia. 2019. Infromasi Anggaran Pendapatan & Belanja Negara 2019.
Kementerian Keuangan Republik Indonesia. 2019.b. Rancangan Anggaran Pendapatan dan Belanja Negara. https://www.kemenkeu.go.id/rapbn2019. Diakses 26 Juli 2019.
Langham, Jo’Anne., Paulsen, Neil., dan Härtel, Charmine E. J. 2012. Improving Tax Compliance Strate-gies: Can The Theory Of Planned Behaviour Predict Business Compliance?. Journal of Tax Re-search. Vol. 10, no. 2, pp. 364-402.
Lisi, Gaetano. 2014. The Interaction Between Trust And Power: Effects On Tax Complianceand Macro-economic Implications. Journal Of Behavioral And Experimental Economics 53 . 24–33.
Made, I Sudiartana., Putu, Ni, Yuria, Mendra. 2018. Taxpayer Compliance In Smes Sector: A Theory Of Planned Behavior. Jurnal Keuangan Dan Perbankan. 22(2):219–230.
Marandu, Edward, E., John, Christian, Mbekomize. 2015. Determinants Of Tax Compliance: A Review Of Factors And Conceptualizations. International Journal Of Economics And Finance. Vol. 7, No. 9.
Mas’ud, Abdulsalam., Aziah, Nor, Abd Manaf., Saad Natrah., 2014. Do Trust And Power Moderate Each Other In Relation To Tax Compliance?. Procedia - Social And Behavioral Sciences 164. 49 – 54.
Meliana, Deffi, Kunarti. 2019. Analisis Pengaruh Tax Knowledge Terhadap Tax Compliance Dengan Motivational Postures Sebagai Variabel Moderating. Sosial Dan Humaniora ISSN (E) : 2615 – 3343. Mohammed, Abdu, Assfaw., Sebhat, Wondimu. 2019. Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia. Journal of Accounting, Finance and Auditing Studies 5/1 (2019) 32-58.
Mohd, Sellywati, Faizal A., Rizal, Mohd, Palil B., Maelah, Ruhanita B., Ramli, Rosiati. 2017. Perception On Justice, Trust And Tax Compliance Behavior In Malaysia. Kasetsart Journal Of Social Sciences 38. 226-232.
Mohdali, Raihana., Isa, Khadijah., Hana, Salwa, Yusoff. 2014. The Impact Of Threat Of Punishment On Tax Compliance And Non compliance AttitudesIn Malaysia. Procedia - Social And Behavioral Sci-ences 164 ( 2014 ) 291– 297
Mustikasari, Elia, 2007. Kajian Empiris tentang Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya. Simposium Nasional Akuntansi X : 1-42. Makassar.
Newman, W., Nokhu, M. 2018. Evaluating The Impact Of Tax Knowledge On Tax Compliance Among Small Medium Enterprises In A Developing Country. Academy of Accounting and Financial Stud-ies Journal 22(6).
Onu, Diana. 2016. Measuring Tax Compliance Attitudes: What Surveys Can Tell Us about Tax Compli-ance Behaviour. Advances in Taxation. 173–190.
Pappada, F., Zylberberg, Y. 2017. Austerity and Tax Compliance. European Economic Review. 100, 506–524.
Putu, I Fajar Dipayana Putra1., Firmansyah, Amrie. 2018. The Effect of Tax Knowledge, Reward, and Enforcement Strategies on SMEs Tax Compliance Behavior. Advances in Social Science, Manage-ment and Human Behaviour. ISBN: 978-1-63248-160-3.
Redae, R. B., Sekhon, S. 2016. Taxpayers ’ Knowledge and Tax Compliance Behavior in Ethiopia : A Study of Tigray State. Iiternational Journal Of Management And Commerce Innovations, 3(2), 1090–1102.
--------, R. B., Sekhon, S. 2017. Taxpayers’ Moral and Compliance Behavior in Ethiopia: A study of Tigray state. International Journal of Research in Finance and Marketing (IJRFM). Vol. 7 Issue 4, PP. 109-123
Rueda, Samuel., Moriano, Juan., Linan, Francisco. 2015. Validating A Theory Of Planned Behavior Questionnaire To Measure Entrepreneurial Intentions. 10.4337/9781784713584.00010.
Saad, Natrah. 2014. Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075.
Salman, Kautsar, Riza., Sarjono, Bayu. 2013. Intention And Behavior Of Tax Payment Compliance By The Individual Tax Payers Listed In Pratama Tax Office West Sidoarjo Regency. Journal Of Eco-nomics, Business, And Accountancy Ventura Volume 16, No. 2, August 2013, Pages 309 – 324.
Sait, M, Dinc., Budic, Semira. 2016. The Impact of Personal Attitude, Subjective Norm, and Perceived Behavioural Control on Entrepreneurial Intentions of Women. Eurasian Journal of Business and Economics. 9 (17), 23-35.
Sekaran, Uma., Bougie, Roger. 2017. Research Methods for Bussiness: Skill- Buildig Approach. Sev-enth Editions. United Kingdom: John Wiley & Sons.
Serim, Nilgun., Inam, Betul., Murat, Dilek. 2014. Factors Affecting Tax Compliance Of Taxpayers: The Role Of Tax Officer The Case Of Istanbul And Canakkale. Business And Economics Research Journal. Volume 5 Number 2 2014 Pp. 19-31.
Siti Kurnia Rahayu. (2010). Perpajakan Indonesia : Konsep Dan Aspek Formal. Yogyakarta: Graha Ilmu.
Smart, Martha. 2013. applying The Theory Of Planned Behaviour And Structural Equation Modelling To Tax Compliance Behaviour: A New Zealand Study. Journal Ph. D Candidate. University Of Canterbury, New Zealand.
Shora, J. (2013). Fumgsi Pajak dan Klarifikasi Pajak, diakses pada tanggal 16 Februari 2016 dari http://pajakkoe.blogspot.co.id/2013/01/fungsi -dan- klasifikasi-pajak.html?m=1
Sudiartana, I. M., Mendra, N. P. Y. 2018. Taxpayer compliance in SMEs sector: A theory of planned behavior. Jurnal Keuangan dan Perbankan, 22 (2), 219- 230.
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http://www.pajak.go.id/content/article/refleksitingkatkepatuhanwajibpajak
http://www.pajak.go.id/content/article/membangunkepatuhanmenujuma syarakat-sadar-pajak
Published
2021-01-26
How to Cite
Istiqamah, N. M. K., Su’un, M., & Nasaruddin, F. (2021). Measurement of individual taxpayer compliance within the planned behavior theory framework. Point of View Research Accounting and Auditing, 2(1), 66-80. Retrieved from http://journal.accountingpointofview.id/index.php/povraa/article/view/114
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Articles
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