Kepatuhan Wajib Pajak Berdasarkan Theory of Planned Behavior Wajib Pajak Orang Pribadi di Kota Padang

  • Andre Agassy Fakultas Ekonomi dan Bisnis, Universitas Andalas
  • Aries Tanno Fakultas Ekonomi dan Bisnis Universitas Andalas, Indonesia
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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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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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