FAKTOR YANG MEMPENGARUHI NIAT BERPERILAKU TIDAK PATUH TERHADAP PAJAK

Abstract

This research aims to obtain empiricial evidence on the existence of factors that influence the intention of non tax complience behavior. This research using 163 respondents of motorcycle taxpayer that regitered at Kantor Bersama Samsat Padang. This research is using the primery data that obtained via questionnaires.The independent variables consist of perceptions of fairness of the system, the service tax authorities, moral norms and sanctions, while the dependent variable is the intention of non tax complience behavior. The analytical method used are multiple regression models and t-statistic test. Based on the results of hypothesis testing found that the system justice perception, the service tax a uthorities, moral norms and sanctions  Individualliy had no significant effect on the intention of non tax complience behavior.

Keywords        System Justice Perception, Service tax authorities, Moral Norms and Sanctions