FAKTOR FAKTOR YANG MEMPENGARUHI NIAT WAJIB PAJAK ORANG PRIBADI BERPERILAKU PATUH PADA KPP PRATAMA PADANG

Abstract

This study aims to have improving empirical evidence of the influence of attitudes to non-adherent behavior, subjective norms, moral awareness and financial condition of the taxpayer against the taxpayer's intention to behave obediently. In this study, the 321 model of the individual taxpayer. The type of data used is primary data. Data collection is carried out by using a questionnaire study. To carry out hypothesis testing phases then used two categories of variable. The first is the dependent variable is the individual taxpayer's intention to behave obediently. The second is composed of independent variables behaved disobedient attitude, subjective norm, moral consciousness and the taxpayer's financial condition, method of analysis used is multiple linear regression model. Based on the results of hypothesis testing found that the attitudes of noncompliant behavior, subjective norms, and the financial condition of the taxpayer individually significant effect on individual taxpayers intention to behave obediently.

Keywords:       Attitude Behavior Not Comply, Subjective Norms, Moral Awareness and Financial Condition of the Taxpayer