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    Tax Amnesty Theory of Planned Behaviour: and Personal Taxpayer Compliance Through The Development of

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    Bayu Luphixioms
    This study analyzed the effect of Indonesia's tax amnesty program on personal taxpayer compliance using the Theory of Planned Behavior. The study found that (1) tax amnesty, attitude, subjective norms, and perceived behavioral control affect individuals' intentions to comply with taxes, and (2) tax amnesty, subjective norms, and perceived behavioral control influence actual personal taxpayer compliance. The study used a convenience sample of personal taxpayers registered in the KPP Pratama Yogyakarta tax office and analyzed the data with structural equation modeling.

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    Tax Amnesty Theory of Planned Behaviour: and Personal Taxpayer Compliance Through The Development of

    Uploaded by

    Bayu Luphixioms
    3 views1 page
    This study analyzed the effect of Indonesia's tax amnesty program on personal taxpayer compliance using the Theory of Planned Behavior. The study found that (1) tax amnesty, attitude, subjective norms, and perceived behavioral control affect individuals' intentions to comply with taxes, and (2) tax amnesty, subjective norms, and perceived behavioral control influence actual personal taxpayer compliance. The study used a convenience sample of personal taxpayers registered in the KPP Pratama Yogyakarta tax office and analyzed the data with structural equation modeling.

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    This study analyzed the effect of Indonesia's tax amnesty program on personal taxpayer compliance using the Theory of Planned Behavior. The study found that (1) tax amnesty, attitude, subjective norms, and perceived behavioral control affect individuals' intentions to comply with taxes, and (2) tax amnesty, subjective norms, and perceived behavioral control influence actual personal taxpayer compliance. The study used a convenience sample of personal taxpayers registered in the KPP Pratama Yogyakarta tax office and analyzed the data with structural equation modeling.

    Copyright:

    © All Rights Reserved
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    3 views1 page

    Tax Amnesty Theory of Planned Behaviour: and Personal Taxpayer Compliance Through The Development of

    Uploaded by

    Bayu Luphixioms
    This study analyzed the effect of Indonesia's tax amnesty program on personal taxpayer compliance using the Theory of Planned Behavior. The study found that (1) tax amnesty, attitude, subjective norms, and perceived behavioral control affect individuals' intentions to comply with taxes, and (2) tax amnesty, subjective norms, and perceived behavioral control influence actual personal taxpayer compliance. The study used a convenience sample of personal taxpayers registered in the KPP Pratama Yogyakarta tax office and analyzed the data with structural equation modeling.

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    © All Rights Reserved
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    Abstrak

    Tax Amnesty and Personal Taxpayer Compliance through the development of


    Theory of Planned Behaviour

    This study aims to analyze the effect of tax amnesty, attitude, subjective
    norm, and behavior control perceived by personal taxpayer compliance registered
    in KPP Pratama Yogyakarta. This study based on the theory of planned behavior. Formatted: Font: Italic

    Sampling technique which used was convenience sampling. This study was
    analyzed by using structural equation model (SEM) with the help of AMOS
    program.
    This study revealed that tax amnesty, personal taxpayer attitude, subjective
    norm, behavioral control perceived have the effect on the intention of individual
    taxpayers to behave obediently. Tax amnesty, subjective norm, and behavioral
    control have an effect on personal taxpayers compliance.

    Kata Kunci: Tax Amnesty, taxpayer compliance

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