Tri Darma Rosmala Sari, 1221031020 (2014) PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSIAN TERHADAP PERILAKU KEPATUHAN PAJAK WP BADAN. Masters thesis, Universitas Lampung.
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Abstract
ABSTRAK BAHASA INDONESIA ABSTRAK PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSIAN TERHADAP PERILAKU KEPATUHAN PAJAK WP BADAN Oleh TRI DARMA ROSMALASARI Tujuan penelitian ini adalah memperoleh bukti empiris pengaruh sikap, norma subjektif, kontrol perilaku persepsian terhadap perilaku kepatuhan pajak wajib pajak koperasi. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuisoner kepada responden yaitu pengurus koperasi di Bandarlampung yang sudah memiliki NPWP, dengan teknik pengambilan sampel purposive sampling. Analisis statistik yang digunakan adalah analisis structural Equation model dengan menggunakan software PLS Hasil penelitian ini menunjukkan bahwa sikap yang mendorong perilaku kepatuhan pajak tidak mempunyai pengaruh langsung terhadap niat wajib pajak koperasi untuk berperilaku patuh. Hipotesis norma subjektif berpengaruh positif signifikan terhadap niat berperilaku patuh terdukung. Hipotesis niat untuk berperilaku patuh berpengaruh positif signifikan terhadap kepatuhan pajak koperasi terdukung. Secara statistik dapat ditunjukkan bahwa kontrol keperilakuan persepsian tidak mempunyai pengaruh langsung dan positif terhadap niat wajib pajak koperasi untuk berperilaku patuh. Hasil pengujian juga menunjukkan bahwa kontrol perilaku persepsian (Perceived Behavior Control) tidak berpengaruh langsung terhadap kepatuhan pajak. Kata Kunci: Sikap yang mendorong perilaku, Norma subjektif dan Kontrol Perilaku Persepsian ABSTRACT BAHASA INGGRIS ABSTRACT THE INFLUANCE OF ATTITUDE, SUBJECTIVE NORMS, PERCEIVED BEHAVIOR CONTROL TOWARD BOARD TAX COMPLIANCE BY: TRI DARMA ROSMALASARI The purpose of this study is to obtain empirical evidence of the influance of attitude toward behavior, subjective norms, perceived behavioral control toward the cooperative taxpayer compliance The data used in this study are primary data obtained from the questionnaire to the respondents, mainly to the board of coorporatives in Bandarlampung who hold tax number (NPWP), using purposive sampling technique. Statistical analysis used was the analysis of structural Equation models using PLS software The results of this study show that the attitude toward behavior has no direct influance on the cooperative taxpayer's intention to behave obediently. Subjective norms hypothesis influance significantly positive effect on intention to behave obediently supported. Intention to behave obediently hypothesis influance significantly positive on tax compliance supported. Perceived behavioral control statistically does not have a direct and positive influance on the taxpayer's intention to behave obediently. The result also show that perceived behavioral control has no direct influance on tax compliance Keyword: Attitudes toward behavior, Subjective norms, and Perceived behavioral control
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Depositing User: | 207328 . Digilib |
| Date Deposited: | 27 Oct 2014 01:27 |
| Last Modified: | 27 Oct 2014 01:27 |
| URI: | http://digilib.unila.ac.id/id/eprint/4595 |
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