PENGARUH EXTERNAL DAN INTERPERSONAL TERHADAP NIAT DALAM PENGGUNAAN SISTEM PEMBAYARAN PAJAK ONLINE DENGAN NORMA SUBJEKTIF SEBAGAI VARIABEL INTERVENING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi di KPP Pratama Solok)

Abstract

The aim of this research is to know the effect of external influence and interpersonal influence on subjective norm, the effect of subjective norm on a desire in using payment system of online tax and external influence and interpersonal on a desire in using payment system of online tax with subjective norm as intervening variable.This research is done on society that registered in KPP Pratama Solok in personaly. The technique of sampling that the research used was purposive sampling technique. The sample of population were 100 respondent. The data that is used by the research was primary data through contribution of questionnare that had the respondent’s answers. The analysis that the research used in this research is analysis multiple regresion linear.Refering to the result of this research external influence not to be influential on subjective norm to KPP Pratama Solok. Interpersonal influence to be influential on subjective norm to KPP Pratama Solok. The subjective norm to be influential on a desire in using payment system of online tax to KPP Pratama Solok. The subjective norm can be intervening in relation betwen external influence on a desires in using payment system of online tax, whereas the subjective norm can not be intervening the relation of interpersonal influence on desires in using payment system of online tax in KPP Pratama Solok.

Keywords: interpersonal influence, external influence, subjective norm, desires in using payment system of online tax.