Measurement of individual taxpayer compliance within the planned behavior theory framework

  • Nurul Muthia Khairati Istiqamah Universitas Muslim Indonesia
  • Muhammad Su'un Universitas Muslim Indonesia
  • Fadliah Nasaruddin Universitas Muslim Indonesia
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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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 https://www.journal.accountingpointofview.id/index.php/povraa/article/view/114