Analisis Determinan Kepatuhan Wajib Pajak Pelaku Bisnis Online Berdasarkan Theory of Planned Behavior
Total View This Week4

Institusion

Universitas Padjadjaran

Author

Anggraeni, Windi Ariesti

Subject

 

Datestamp

2021-11-23 00:00:00 

Abstract :
Business development in Indonesia is increasing along with technological advances and the era of digitalization. Access through internet networks makes it easy for business people to do long-distance transactions through various online platforms such as social media, web sites, and marketplaces. Given the massive potential for income earned by these online businesses, it is crucial for them not to forget their tax obligations. In terms of regulation, the taxation aspects between electronic trading transactions and conventional trading are the same. However, there are still many online businesses that have not yet carried out their tax obligations. This study aims to determine and analyze the determinants of online business taxpayer compliance based on the concept of theory of planned behavior, which is proxied as attitudes, subjective norms, and behavior control with compliance intentions as a mediating variable. This study uses a sample of online businesses that have been registered as taxpayers. The data analysis techniques to test hypotheses using path analysis. The analysis shows that attitudes, subjective norms, and behavioral control have a significant and positive effect on compliance intentions. Attitudes, subjective norms, and behavioral control also directly have a significant and positive effect on taxpayer compliance. The intention of compliance has a significant and positive effect on taxpayer compliance.