PENGARUH SIKAP, NORMA SUBYEKTIF, KONTROL KEPERILAKUAN YANG DIPERSEPSIKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN NIAT SEBAGAI VARIABEL INTERVENING (Survei Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Solok)

Abstract

The purpose of this study is to analyze the effect of attitude, subjective norm, perceived behavioral control toward tax compliance with intention as intervening variable. The samples of this study are individual taxpayer list in KPP Pratama Solok. The data was analysed using SEM PLS WarpPLS3.0.The result of this study shows that (1) attitude doesn’t have significant effect toward intention of tax payers, (2) subjective norm has significant effect toward intention of taxpayers, (3) perceived behavioral control doesn’t have significant effect toward intention of tax payers, (4) the intention individual of taxpayer effect the tax compliance significantly, (5) attitude doesn’t have significant effect toward the  tax compliance, (6) perceived behavioral control doesn’t have significant effect toward the tax compliance, (7) attitude doesn’n have significant effect toward the tax compliance trough intention as intervening variable, (8) subjective norm has significant effect toward the  tax compliance trough intention as intervening variable, (9) perceived behavioral control doesn’n have significant effect toward the tax compliance trough intention as intervening variable.

Keyword: attitude, subjective norm, perceived behavioral control, intention of tax payer, tax compliance