Pengaruh Sikap, Norma Subjektif, dan Kontrol Perilaku Terhadap Kepatuhan Pajak Dengan Niat Sebagai Variabel Intervening Pada Penyetoran SPT Masa

Abstract

The research has purpose improved empirical impact of atitude, subjective norm, behavior control, on tax complience payer with intention have intervening variable. The type of data used are primary have colected with questionnaires. In the study used third type of variables. The first independent variable is the attitude, subjective norms, and behavioral control while. The second is the intervening variable is intention. The third variable was dependent variable is tax compliance. Hypothesis testing is done by using the model of SEM via the AMOS program assistance 18 version. Test results showed that the attitude of the taxpayer, subjective norms significantly influence the intention of the taxpayer businessman several cities in West Sumatra, while the control behavior does not significantly influence the intention of the taxpayer at the businessman in Sumatra West. The test results also founded the attitude of the taxpayer significant effect on the taxpayer's tax compliance entrepreneurs in West Sumatra, while behavioral control and intention no significant effect on tax compliance entrepreneurs in West Sumatra. The result of the test also founded attidudes, subjective norm, and control behaviour have significant effect on tax complince with intention by intervening variable.

Keywords:       Attitudes, Subjective Norms, Control Behaviors, Intentions and Tax Compliance