Tax Payment Intention using Theory of Planned Behavior Approach

Jurnal Ilmiah Akuntansi dan Keuangan

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Field Value
 
Title Tax Payment Intention using Theory of Planned Behavior Approach
 
Creator Solichin, Much. Riyadus
Astuti, Susi
 
Description Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot meet the requirements. The purpose of this study is to test and prove empirically based on and payment of taxes using the Theory of Planned Behavior approach, this research also add tax sanction as determinant of intention. The population of this study is the Corporate Taxpayers in Kebumen Regency. The sample used in this research is the owner of hotels and restaurants in Kebumen Regency as many as 54 respondents. The hypothesis in this study was tested using SEM with WarpPLS 7.0 software. The results of the hypothesis found that theory of planned behavior can explain the intention of hotel and restaurant taxpayers in paying taxes. In addition, it is also found that tax sanctions have a positive effect on intention
 
Publisher P4M STIE Putra Bangsa
 
Date 2021-01-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/723
10.32639/jiak.v10i1.723
 
Source Jurnal Ilmiah Akuntansi dan Keuangan; Vol 10 No 1 (2021): JIAK; 11-19
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan; Vol 10 No 1 (2021): JIAK; 11-19
2580-510X
2548-9453
10.32639/jiak.v10i1
 
Language eng
 
Relation http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/723/400
 
Rights Copyright (c) 2021 Jurnal Ilmiah Akuntansi dan Keuangan
 

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