SKRIPSI AKS

PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (TAX COMPLIANCE)

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ABSTRACT
Thid research aims to know the influence of attitudes, subjective norms, behavioral control and religiosity on tax compliance. The independent variables (X) in this research are attitude, subjective norms, behavioral control and religiosity. Meanwhile, the dependent variables in the researchis tax compliance (Y). This research uses primary data with a questionnaire as data collection material. The population in this research was 85,827 individual taxpayers registered at KPP Pratama Surakarta. The number of samples in this research was 120 respondents from indivisual taxpayers registered at KPP Pratama Surakarta. The data analysis method used in this research is multiple linear regression analysis which is processed using SPSS 23 software.
Based on the results of hypothesis testing in this research, it can be concluded that, first, attitude has a positive and significant effect on tax compliance. Second, subjective norms have a positive effect and do not have a significant effect on tax compliance. Third, behavioral control has a positive and significant effect on tax compliance. Fourth, religiosity has a negative effect and does not have a significant effect on tax compliance.
Keywords : Attitude, Subjective Norms, Behavioral Control, Religiosity, Tax Compliance,

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 SYA p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 121 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

SYAFIRA WIDYA CAHYANINGTYAS

Versi lain/terkait

Lampiran Berkas

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