Tax Payment Intention using Theory of Planned Behavior Approach

  • Much. Riyadus Solichin
  • Susi Astuti Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
Keywords: Hotel and Restaurant Tax, Compliance, Theory of Planned Behavior

Abstract

Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot meet the requirements. The purpose of this study is to test and prove empirically based on and payment of taxes using the Theory of Planned Behavior approach, this research also add tax sanction as determinant of intention. The population of this study is the Corporate Taxpayers in Kebumen Regency. The sample used in this research is the owner of hotels and restaurants in Kebumen Regency as many as 54 respondents. The hypothesis in this study was tested using SEM with WarpPLS 7.0 software. The results of the hypothesis found that theory of planned behavior can explain the intention of hotel and restaurant taxpayers in paying taxes. In addition, it is also found that tax sanctions have a positive effect on intention

Downloads

Download data is not yet available.

References

Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action control (pp. 11-39). Springer, Berlin, Heidelberg.

Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.

Ajzen, I. (2002). Perceived behavioral control, self?efficacy, locus of control, and the theory of planned behavior 1. Journal of applied social psychology, 32(4), 665-683.

Ajzen, I. (2008). Consumer attitudes and behavior.

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.

Fauziawati, Popi dan Arie Frinola Minovia. 2012. Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak dalam Penyetoran SPT Tahunan (Studi Empiris KPP Pratama Padang). Konferensi Ilmiah Akuntansi 2014. Fakultas Ekonomi Universitas Bung Hatta. Padang.

Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European business review.

Hair Jr, J. F., Sarstedt, M., Matthews, L. M., & Ringle, C. M. (2016). Identifying and treating unobserved heterogeneity with FIMIX-PLS: part I–method. European Business Review.

Hanno, D. M., & Violette, G. R. (1996). An analysis of moral and social influences on taxpayer behavior. Behavioral research in Accounting, 8, 57-75.

Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of accounting literature, 5(1), 125-165.

Mahardhika, A. S., & Prasetyo, A. (2019). Dampak collectivism pada hubungan antara moral reasoning dan whistleblowing. Jurnal Akuntansi, Manajemen dan Ekonomi, 21(3), 70-74.

Mahardhika, A. S., & Zakiyah, T. (2020). Millennials’ Intention in Stock Investment: Extended Theory of Planned Behavior. Riset Akuntansi dan Keuangan Indonesia, 5(1), 83-91.

Mardiasmo, M. B. A. (2011). Perpajakan (Edisi Revisi). Penerbit Andi.

Miladia, N., & Meiranto, W. (2010). Analisis Faktor-Faktor yang Mempengaruhi Tax Compliance Wajib Pajak Badan Pada Perusahaan Industri Manufaktur di Semarang (Doctoral dissertation, UNIVERSITAS DIPONEGORO).

Mustikasari, E. (2007). Kajian empiris tentang kepatuhan wajib pajak badan di perusahaan industri pengolahan di surabaya. Simposium Nasional Akuntansi X, 26.

Nurina, L. (2010). Kajian empiris tentang kepatuhan Wajib pajak orang pribadi Di kota Surakarta. Skripsi. Universitas Sebelas Maret

Oktavia, L. (2020). Penilaian Penerimaan E-Government Di Indonesia. Jurnal CoreIT: Jurnal Hasil Penelitian Ilmu Komputer dan Teknologi Informasi, 6(1), 15-21.

Pangestu, F., & Rusmana, O. (2012). Analisis Faktor–Faktor yang Berpengaruh Terhadap Tax Compliance Penyetoran SPT Masa (Survei pada PKP yang Terdaftar di KPP Pratama Purwokerto). Jurnal.

Roth, J. A., Scholz, J. T., & Witte, A. D. (1989). Taxpayer Compliance, Volume 1: An Agenda for Research (Vol. 1). University of Pennsylvania Press.

Sholihin, M., & Ratmono, D. (2013). Analisis SEM-PLS dengan WarpPLS 3.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis. Yogyakarta: Penerbit Andi.

Soemitro, R. H. (2008). Metode Penelitian Hukum dan Jurumetri, cetakan IV. Ghalia Indonesia, Jakarta.

Steenbergen, M. R., McGraw, K. H., & Scholz, J. T. (1992). Taxpayer adaptation to the 1986 tax reform act: Do new tax laws affect the way taxpayers think about taxes. Why people pay taxes: tax compliance and enforcement, 9(9).

Published
2021-01-31
How to Cite
SolichinM., & AstutiS. (2021). Tax Payment Intention using Theory of Planned Behavior Approach. Jurnal Ilmiah Akuntansi Dan Keuangan, 10(1), 11-19. https://doi.org/10.32639/jiak.v10i1.723

Most read articles by the same author(s)