SKRIPSI AKS
PERAN TEORI PLANNED BEHAVIOR TERHADAP NIAT MEMBAYAR PAJAK PADA KANTOR PELAYANAN, PENYULUHAN, DAN KONSULTASI PERPAJAKAN (KP2KP) WONOGIRI
ABSTRACT
This research aims to determine the role of theory planned behavior
regarding the intention to pay taxes at the Wonogiri tax service, counseling and
consultation (KP2KP) office. The independent variables in this research are
attitude, subjective norms, and behavioral control as well as intention to pay taxes
as the dependent variable. The population in this study are all Individual Taxpayers
(WPOP) registered at KP2KP Wonogiri. The research method used is a
quantitative method with primary data sources obtained directly through
questionnaires. The sample obtained was 100 respondents taken using techniques
purposive sampling. The collected data was then analyzed using a multiple
regression analysis model with the help of the SPSS version 22 application.
The research results show that the attitude variable has a positive effect on
the intention to pay taxes. Subjective Norm variables and Behavioral Control
variables have no effect on intention to pay taxes.
Keywords: Attitude, Subjective Norms, Behavioral Control, Intention to Pay Taxes
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