Pengaruh Sikap, Norma Subyektif, dan Kontrol Perilaku yang Dipersepsikan Terhadap Kepatuhan Pelaku Usaha di Sentra Kuliner Convention Hall Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Ong, Sony Seventio
Subject
HG Finance
Datestamp
2020-12-19 13:02:36
Abstract :
This research is done due to the low rate of compliance on paying taxes. The aim of this research is to discover the factors which affected personal compliance of business actors. The methodology that is used was by spreading questionnaires to taxpayers as the respondents. Population on this research is taxpayers which already registered at culinary center convention hall Surabaya with 30 samples which selected by using Slovin formula. Hypothesis test by using t and F. Research Result: attitude is significantly influential (partial) to compliance of paying taxes, subjective norm are significantly influential (partial) to compliance of paying taxes, perceived behavioral control is significantly influential (partial) to compliance of paying taxes. attitude, subjective norm, perceived behavioral control are at the same time (stimultaneously) influencing compliance of business actors.
This research is done due to the low rate of compliance on paying taxes. The aim of this research is to discover the factors which affected personal compliance of business actors. The methodology that is used was by spreading questionnaires to taxpayers as the respondents. Population on this research is taxpayers which already registered at culinary center convention hall Surabaya with 30 samples which selected by using Slovin formula. Hypothesis test by using t and F. Research Result: attitude is significantly influential (partial) to compliance of paying taxes, subjective norm are significantly influential (partial) to compliance of paying taxes, perceived behavioral control is significantly influential (partial) to compliance of paying taxes. attitude, subjective norm, perceived behavioral control are at the same time (stimultaneously) influencing compliance of business actors.
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