STUDI KETIDAKPATUHAN PAJAK : FAKTOR YANG MEMPENGARUHINYA (Kasus pada Wajib pajak Orang Pribadi yang terdaftar di KPP Pratama Tampan Pekanbaru)

Mutia Basri, Yesi; Satriawan Surya, Adri; Fitriasari, Resy; Novriyan, Rahmat; Tania, Septiani

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dc.contributor.author	Mutia Basri, Yesi
dc.contributor.author	Satriawan Surya, Adri
dc.contributor.author	Fitriasari, Resy
dc.contributor.author	Novriyan, Rahmat
dc.contributor.author	Tania, Septiani
dc.date.accessioned	2013-08-28T04:14:26Z
dc.date.available	2013-08-28T04:14:26Z
dc.date.issued	2013-08-28
dc.identifier.other	wahyu sari yeni
dc.identifier.uri	http://repository.unri.ac.id:80/handle/123456789/5173
dc.description.abstract	This Study examines affect perceived tax equity, normative expectations (social and moral norms), and legal sanctions (detection risk and penalty magnitude) and religiusitas on Intention non tax compliance and non compliance behavior . In this study, Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research.The data set of the study was obtained from the survey applied to 100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equity perception of the tax system and moral norm have significant effect on intention but social norm, detection risk, penalty magnitude, and religiusitas have not significant. Penalty magnitude, religiusitas and intention have significant effect on non compliance behavior	en_US
dc.description.provenance	Submitted by wahyu sari yeni (ayoe32@ymail.com) on 2013-08-28T04:14:26Z No. of bitstreams: 3 Cover SNA.pdf: 770072 bytes, checksum: 5b8b548bb9408036a81134b48e679a58 (MD5) Daftar Isi SNA.pdf: 3153187 bytes, checksum: 6a024764ed4a8dcc840f799839694d38 (MD5) artikel.pdf: 2575943 bytes, checksum: ee02d866314c6f4466e8ecc71c234f97 (MD5)	en
dc.description.provenance	Made available in DSpace on 2013-08-28T04:14:26Z (GMT). No. of bitstreams: 3 Cover SNA.pdf: 770072 bytes, checksum: 5b8b548bb9408036a81134b48e679a58 (MD5) Daftar Isi SNA.pdf: 3153187 bytes, checksum: 6a024764ed4a8dcc840f799839694d38 (MD5) artikel.pdf: 2575943 bytes, checksum: ee02d866314c6f4466e8ecc71c234f97 (MD5)	en
dc.language.iso	en	en_US
dc.subject	Planned Behavior Intention non tax compliance	en_US
dc.subject	Tax Compliance	en_US
dc.subject	Non compliance behavior	en_US
dc.subject	perceived tax equity	en_US
dc.subject	normative expectation	en_US
dc.subject	legal sanction	en_US
dc.title	STUDI KETIDAKPATUHAN PAJAK : FAKTOR YANG MEMPENGARUHINYA (Kasus pada Wajib pajak Orang Pribadi yang terdaftar di KPP Pratama Tampan Pekanbaru)	en_US
dc.type	Other	en_US