Kepatuhan Wajib Pajak Berdasarkan Theory of Planned Behavior Wajib Pajak Orang Pribadi di Kota Padang
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https://doi.org/10.24843/EJA.2024.v34.i04.p02
Abstrak
This study aims to determine the compliance behavior of individual taxpayers in Padang city using Theory of Planned Behavior. This theory includes attitudes, subjective norms, perceived behavioral control, intentions, and taxpayer compliance. The research sample consisted of 30 respondents selected using a convenience sampling approach. This study uses primary data derived from distributing questionnaires. The Warp-PLS tool was used to assist in data analysis for the tests conducted in this study. The findings of this study include: (1) perceived behavioral control is a factor that affects the intention to comply and compliance of individual taxpayers, (2) attitudes and subjective norms cannot prove empirically the influence on the intention to comply with individual taxpayers.
Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Intention, Taxpayer Compliance
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Referensi
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Damayanti, T. W., T, S., Subekti, I., & Baridwan, Z. (2015). The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance. Accounting and Finance Research, 4(1). https://doi.org/10.5430/afr.v4n1p180
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Trivedi, V. U., Shehata, M., & Lynn, B. (2005). Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis. 1993, 175–197.
Wahyuni, M., Sulindawati, N. L. G. E., & Putra Yasa, I. N. (2017). Pengaruh Sikap dan Niat Berperilaku Patuh Terhadap Kepatuhan Wajib Pajak Orang Pribadi. e-Journal S1 Ak, 8(2).
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I., & Fishbein, M. (2005). The Influence of Attitudes on Behavior.
Al-Zaqeba, M. A. A., & Al-Rashdan, M. T. (2020). The Effect Of Attitude, Subjective Norms, Perceived Behavioral Control On Tax Compliance In Jordan: The Moderating Effect Of Costums Tax. International Journal of Scintefic & Technology Research, 9(4). www.ijstr.org
Alleyne, P., & Harris, T. (2017). Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados. Journal of Financial Reporting and Accounting, 15(1), 2–21. https://doi.org/10.1108/JFRA-12-2015-0107
Anugrah, M. S. S., & Fitriandi, P. (2022). Analisis Kepatuhan Pajak Berdasarkan Theory Of Planned Behavior. Jurnal Info Artha, 6(1), 1–12.
Ari, D. P. S. (2019). Analisis Perilaku Patuh Pajak Orang Pribadi Berdasarkan Theory of Planned Behavior Dan Kepercayaan Terhadap Pemerintah. Profit, 13(01), 32–38. https://doi.org/10.21776/ub.profit.2019.013.01.4
Benk, S., Budak, T., Bülent, A. C., & Üniversitesi, E. (2012). Tax Professionals’ Perceptions of Tax Fairness: Survey Evidence in Turkey. International Journal of Business and Social Science, 3(2). https://www.researchgate.net/publication/260544306
Bobek, D. D., & Hatfield, R. C. (2003). An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting, 15(1), 13–38. https://doi.org/10.2308/bria.2003.15.1.13
Damayanti, T. W., T, S., Subekti, I., & Baridwan, Z. (2015). The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance. Accounting and Finance Research, 4(1). https://doi.org/10.5430/afr.v4n1p180
Fee Yean, T., & Johari, J. (2015). The influence of attitude, subjective norms, and perceived behavioural control on intention to return to work: A case of socso’s insured employees. Kajian Malaysia, 33(1). https://www.researchgate.net/publication/305432662
Galib, A., Indrijawati, A., & Rasyid, S. (2018). The Effect Of Spirituality, Subjective Norms And Perceived Behavioral Control On Taxpayer Compliance. Quest Journals Journal of Research in Business and Management, 6(4), 2347–3002. www.questjournals.org
Ghozali, I. (2014). Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (PLS) (Edisi 4). Badan Penerbit Universitas Diponegoro.
Hair, J., Anderson, R., Tatham, R., & Black, W. (2007). Multivariate Analysis. 5th Edition.
Indrijawati, A., Syamsuddin, S., Muzakkir, M., & Intihanah, I. (2022). Deteksi Kepatuhan Wajib Pajak Menggunakan Theory of Planned Behavior; Sebuah Pengujian Teori. Jurnal Progres Ekonomi Pembangunan (JPEP), 7(1), 125. https://doi.org/10.33772/jpep.v7i1.24078
Kamela, H. (2020). Pengaruh Faktor-Faktor Theory Planned Of Behaviour (TPB) Terhadap Perilaku Kepatuhan Wajib Pajak: Studi Kasus KPP Palembang Ilir Barat. JAAT: Journal of Applied Accounting and Taxation, 5(2), 201–209.
Karwur, J. M., Sondakh, J. J., & Kalangi, L. (2020). Pengaruh Sikap Terhadap Perilaku, Norma Subyektif, Kontrol Perilaku Yang Dipersepsikan Dan Kepercayaan Pada Pemerintah terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Niat Sebagai Variabel Intervening (Survey Pada KPP Pratama Manado). Jurnal Riset Akuntansi dan Auditing "GOODWILL, 11(2), 113–130.
Kemenkeu. (2023). Apbn Kita Maret 2023. https://media.kemenkeu.go.id/getmedia/6439fa59-b28e-412d-adf5-e02fdd9e7f68/Informasi-APBN-TA-2023.pdf?ext=.pdf
Kirchler, E. (2007). The economic psychology of tax behaviour. 243.
Langham, A., Paulsen, N., & Hartel, C. (2012). Improving Tax Compliance Strategies: Can The Tehory of Planned Behavior Predict Business Complience? Special Edition: Atax 10th International Tax Administration Conference, 10(2). https://www.researchgate.net/publication/236147172
Lesmana, D., Panjaitan, D., & Maimunah, M. (2018). Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang. InFestasi, 13(2), 354. https://doi.org/10.21107/infestasi.v13i2.3514
Mustikasari, E. (2007). KAJIAN EMPIRIS TENTANG KEPATUHAN WAJIB PAJAK BADAN DI PERUSAHAAN INDUSTRI PENGOLAHAN DI SURABAYA. www.indodigest.com,
Riza Salman, K., & Sarjono, B. (2013). Intention and Behavior of Tax Payment Compliance By the Individual Tax Payers Listed in Pratama Tax Office West Sidoarjo Regency. Journal of Economics, Business, and Accountancy | Ventura, 16(2), 309. https://doi.org/10.14414/jebav.v16i2.188
Salsabilla, P., Resmi Cahyadi, L. D. C., & Artaningrum, R. G. (2022). Pengaruh Sikap, Norma Subjektif, dan Keprilakuan yang Dipersepsikan Terhadap Kepatuhan Wajib Pajak UMKM di Kota Denpasar. 17(1).
Samudra, T. B., Maslichah, & Surdayanti, D. (2020). Pengaruh Sikap, Norma Subjektif, dan Kontrol Keperilakuan Yang Dipersepsikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Batu. E-JRA, 9(1).
Saputra, H. (2019). ANALISA KEPATUHAN PAJAK DENGAN PENDEKATAN TEORI PERILAKU TERENCANA (THEORY OF PLANNED BEHAVIOR) (TERHADAP WAJIB PAJAK ORANG PRIBADI DI PROVINSI DKI JAKARTA). Jurnal Muara Ilmu Ekonomi dan Bisnis, 3(1), 47. https://doi.org/10.24912/jmieb.v3i1.2320
Sholihin, M., & Ratmono, D. (2014). Analisis SEM-PLS dengan WarpPLS 3.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis (A. Offset (ed.)).
Sidanti, H., & Hatmawan, A. A. (2017). Faktor Yang Mempengaruhi Niat Ketidakpatuhan Dalam Membayar Pajak Dengan Pendekatan Theory of Planned Behavior. Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat UNIPMA, 165.
Sidharta, I. (2017). Pengantar Perpajakan. Diandra Kreatif.
Smart, M. (2012). THE APPLICATION OF THE THEORY OF PLANNED BEHAVIOUR AND STRUCTURAL EQUATION MODELLING IN TAX COMPLIANCE BEHAVIOUR: A NEW ZEALAND STUDY. University of Canterbury.
Trivedi, V. U., Shehata, M., & Lynn, B. (2005). Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis. 1993, 175–197.
Wahyuni, M., Sulindawati, N. L. G. E., & Putra Yasa, I. N. (2017). Pengaruh Sikap dan Niat Berperilaku Patuh Terhadap Kepatuhan Wajib Pajak Orang Pribadi. e-Journal S1 Ak, 8(2).
Diterbitkan
2024-04-30
##submission.howToCite##
AGASSY, Andre; TANNO, Aries.
Kepatuhan Wajib Pajak Berdasarkan Theory of Planned Behavior Wajib Pajak Orang Pribadi di Kota Padang.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 4, p. 861-874, apr. 2024.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/112544>. Tanggal Akses: 14 oct. 2025
doi: https://doi.org/10.24843/EJA.2024.v34.i04.p02.
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