DETEKSI KEPATUHAN WAJIB PAJAK MENGGUNAKAN THEORY OF PLANNED BEHAVIOR; SEBUAH PENGUJIAN TEORI

Aini Indrijawati, Syamsuddin Syamsuddin, Muzakkir Muzakkir, Intihanah Intihanah

Abstract


Penelitian ini bertujuan untuk menguji dan menganalisis perilaku kepatuhan wajib pajak dengan menggunakan model Theory of Planned Behavior yang terdiri dari pengaruh langsung dan tidak langsung variabel sikap, norma subjektif, dan kontrol perilaku yang dipersepsikan dengan mediasi variabel niat. Penelitian ini merupakan jenis penelitian kuantitatif dengan model korelasional. Objek penelitian adalah wajib pajak orang pribadi dengan jumlah sampel sebanyak 100 wajib pajak. Data dalam penelitian ini diperoleh melalui kuesioner yang dibagikan kepada responden. Data dianalisis menggunakan metode SEM berbasis PLS. Hasil penelitian menunjukkan bahwa: (1) sikap berpengaruh positif signifikan secara langsung terhadap kepatuhan wajib pajak, (2) norma subjektif tidak berpengaruh signifikan secara langsung terhadap kepatuhan wajib pajak, (3) kontrol perilaku yang dipersepsikan berpengaruh positif signifikan secara langsung terhadap kepatuhan wajib pajak, (4) sikap berpengaruh positif signifikan terhadap kepatuhan wajib pajak melalui niat, (5) norma subjektif berpengaruh positif signifikan terhadap kepatuhan wajib pajak melalui niat, (6) kontrol perilaku yang dipersepsikan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak melalui niat, (7) niat berpengaruh positif signifikan secara langsung terhadap kepatuhan wajib pajak.

 

Kata Kunci: sikap, norma subjektif, kontrol perilaku yang dipersepsikan, niat, kepatuhan wajib pajak.


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DOI: http://dx.doi.org/10.33772/jpep.v7i1.24078

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