PENGARUH PERCEIVED BEHAVIOR CONTROL (PBC) TERHADAP PERILAKU E-FILLING DENGAN NIAT SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI DI KOTA PADANG)

Abstract

The aim of this research is to test the theory of planned behavior (TPB) which was revealed by Ajzen (1991). The variables used were self-efficacy, resource facility conditions, technology facility conditions as the independent variables, the behavior intention as the intervening variable and e-filling behavior  as the dependent variable. The data used in this research were the primary data through the questionnaire. The method is conviendance sampling. The thus the taxpayer using e-filling registerd in tax payer office (KPP)  west sumatera. The analysis of the data was done by using simple, multivariate and hierarchy regresion. Based on the result of the research, it was found that from 10 hypothesizes generated, there were 4 hypothesizes considered influencing. The first model,  only self-efficacy and resource facility conditions have a significant relationship with intention to use e- filling. Second model, only self-efficacy have a significant relationship with e-filling behavior. The next model the intentions behavior does not have significant relesionhip with e-filling behavior. The Finnal model , the resource facility efficacy conditions intention use e-filling successfully mediated the relationship between resource facility conditions and e-filling behavior. To conclusion, the phenomena of e-filling behavior can partially be expland by TPB (Ajzen, 1991).