ANALISIS PENGARUH SIKAP, NORMA SUBYEKTIF, DAN KONTROL KEPERILAKUAN TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK RESTORAN DI SURABAYA
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2013, Vol 5, Issue 1
Abstract
Tax arrears increased area in Surabaya. One of the biggest delinquent taxes derived from the Restaurant. It is proved that the level of tax compliance is lacking Restaurant. This study examines the behavior of tax compliance by using variable bebas Attiude, Subjective Norms, and Behavioral control. The purpose of this study is to determine how much influence attitudes, subjective norms, and behavioral control toward tax compliance behavior Restaurant taxpayer in Surabaya. The population in this study are all Restaurants taxpayer in Surabaya. The sample used was 94 Taxpayer Restaurant. The data analysis technique used in this study multiple linear regression. Based on the results of the analysis carried out it could be concluded that attitudes, subjective norms and behavioral control significantly positive effect on tax compliance behavior Restaurant.
Authors and Affiliations
Femka Dyan, Lintang Venusita
Keywords
Related Articles
- EP ID EP355495
- DOI 10.26740/jaj.v5n1.p59-74
- Views 100
- Downloads 0
PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK SYARIAH
This research aims to examine the effect of trade financing, profit sharing financing and intellectual capital as measured with islamic Bank-Value Added Intellectual Coeficient (iBVAIC) towards financial performance as m...
PERBANDINGAN RISK DAN RETURN INVESTASI PADA EMAS, SAHAM DAN REKSADANA DALAM MENENTUKAN KEPUTUSAN INVESTASI
The purpose of this study is to investigate whether there are differences in risk and return of investment in investment instruments that investigated the third is gold, LQ 45 index and Mutual Funds. Comparative risk and...
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAN PERTAMBANGAN YANG GO PUBLIC DI BEI
Application of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) being demands for companles that have involved external parties in fullfilment of the operational funding and have social impact. T...
PELAPORAN BIAYA LINGKUNGAN SEBAGAI ALAT BANTU BAGI PENGAMBILAN KEPUTUSAN YANG BERKAITAN DENGAN PENGELOLAAN LINGKUNGAN
Environmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices. The proportion of environmental costs is 20% of total operational costs company. Environmental...
CREATIVE ACCOUNTING: Apakah Suatu Tindakan Ilegal?
This paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration...