Pengaruh Sikap, Norma Subjektif dan Kontrol Perilaku Terhadap Ketidakpatuhan Wajib Pajak (Studi Empiris Pada Wajib Pajak Hotel, Restoran dan Hiburan Di Kota Tegal)

Noermansyah, Asrofi Langgeng and Aslamadin, Ibnun (2019) Pengaruh Sikap, Norma Subjektif dan Kontrol Perilaku Terhadap Ketidakpatuhan Wajib Pajak (Studi Empiris Pada Wajib Pajak Hotel, Restoran dan Hiburan Di Kota Tegal). In: Seminar Nasional & Call For Papers “Masterplan Ekonomi Syariah Indonesia 2019 – 2024 Guna Mendukung SDG’s Indonesia 2045”, 30 November 2019, STIE Bank BPD Jateng.

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Abstract

This study aims to determine the effect of attitudes, subjective norms and behavioral control on non-compliance of hotel, restaurant and entertainment taxpayers in Tegal City. In this study using the object of restaurant taxpayers, hotel taxpayers and entertainment taxpayers registered at the Tegal City Regional Finance Agency so that the population in this study amounted to 447 taxpayers. The number of samples used using the Slovin formula is 82 taxpayers and the sampling method uses quota sampling. Research methods using qualitative methods and categorized into descriptive verification research that is causal. In research to test hypotheses using multiple linear regression analysis and the data used are primary data from questionnaire distribution. The results showed that the subjective norm variable influenced the intention of non-compliance of local taxpayers in Tegal City. While the attitude and behavioral control variables have no effect on non-compliance of hotel, restaurant and entertainment taxpayers in Tegal City.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	prosiding stie saf
Date Deposited:	16 Jul 2020 05:43
Last Modified:	16 Jul 2020 05:43
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/193

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