Analisis Pengaruh Sikap, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Perilaku Kepatuhan Wajib Pajak Restoran Di Surabaya
DOI:
https://doi.org/10.26740/jaj.v5n1.p59-74Keywords:
Attitude, Subjective Norm, and Behavior Control, Compliance Behavior of tax payersAbstract
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.
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Ajzen and Fishbeins. 1992. Personality and Individual Differences. Journal of Experimental Social Psychology.Vol. 62.No. 1.
Ajzen, Icek,& Manstead, A. S. R. 2007. Changing Health-Related Behaviors: An Approach Based On The Theory Of Planned Behavior. In K. Van Den Bos, M. Hewstone, J. De Wit, H. Schut & M. Stroebe (Eds.).The scope of Social psychology: Theory and applications (pp. 43-63). New York: Psychology Press.
Departemen Dalam Negeri RI. Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.
Departemen Dalam Negeri RI. Peraturan Daerah Nomor 2 Tahun 2003 Tentang Pajak Restoran.
Departemen Dalam Negeri RI. Peraturan Daerah Nomor 4 Tahun 2011 Tentang Pajak Daerah.
Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hakim, Abdul. 2011. œTunggakan Pajak Daerah Surabaya Capai 31,7 Miliar (online), Antara News web, (http://jatim.antaranews.com/ antarajatim1/lihat/berita/66747/tunggakan-pajak-daerah-surabaya-capai-rp317-miliar, diakses 3 juni 2013).
Haryono, Aan. 2012. œTunggakan Pajak Resto tembus 4 Miliar (Online), Harian Seputar Indonesia web,(http://www.ortax.org/ortax/?mod=berita& page=show&id=12330&q=&hlm=54, diakses 3 Juni 2013).
Hidayat, widi dan Arga Adi. 2010. Study Empiris TPB dan Kewajiban Moral terhadap Perilaku Tidak Patuh Wajib Pajak Pribadi. Jurnal Akuntansi, (online), Vol. 12, No.2.
Kahono, Sulud. 2003. Pengaruh Sikap Pajak Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Bumi dan Bangunan (Studi Empiris di Wilayah KP.PBB Semarang). Semarang: Universitas Diponegoro.
Mustikasari, Elia. 2007. Kajian Empiris Tentang Kepatuhan Wajib Pajak Badan Di Perusahaan Industri Pengolahan Di Surabaya. Simposium Nasional Akuntansi X. Unhas Makasssar 26-28 Juli.
Suandy, Erly. 2001. Hukum Pajak. Jakarta: Salemba Empat.
Sugiyono. 2004. Metode Penelitian Bisnis. Bandung: CV. Alfabeta.
Sutari, dewi. 2013. Faktor-faktor yang mempengaruhi kemauan membayar pajak sebagai perwujudan masyarakat madani. Seminar nasional 2013.Fakultas ekonomiuniversitas sarjanawiyatataman siswa.
Tarjo.2009. Analisis Faktor-faktor yang Mempengaruhi Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Bangkalan. Simposium Nasional Perpajakan 2, Trunojoyo.
Trivedi, Shehata dan Mestelman. 2005. œAttitudes, Incentives, and Tax Compliance. Working paper 1-29 (Department of Economics McMaster University).
_______.2002.Constructing a TPB Questionnaire: Conceptual and Methodological Considerations. September (Revised January, 2006).
_______.1998.The Theory of Planned Behavior.Organizational Behaviour and Human Decision Processes 50 (2).
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Published
2013-10-23
How to Cite
Venusita, L., & Dyan, F. (2013). Analisis Pengaruh Sikap, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Perilaku Kepatuhan Wajib Pajak Restoran Di Surabaya. AKRUAL: Jurnal Akuntansi, 5(1), 59–74. https://doi.org/10.26740/jaj.v5n1.p59-74
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