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

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dc.contributor.authorMutia Basri, Yesi
dc.contributor.authorSatriawan Surya, Adri
dc.contributor.authorFitriasari, Resy
dc.contributor.authorNovriyan, Rahmat
dc.contributor.authorTania, Septiani
dc.date.accessioned2013-08-28T04:14:26Z
dc.date.available2013-08-28T04:14:26Z
dc.date.issued2013-08-28
dc.description.abstractThis 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 behavioren_US
dc.identifier.otherwahyu sari yeni
dc.identifier.urihttp://repository.unri.ac.id:80/handle/123456789/5173
dc.language.isoenen_US
dc.subjectPlanned Behavior Intention non tax complianceen_US
dc.subjectTax Complianceen_US
dc.subjectNon compliance behavioren_US
dc.subjectperceived tax equityen_US
dc.subjectnormative expectationen_US
dc.subjectlegal sanctionen_US
dc.titleSTUDI KETIDAKPATUHAN PAJAK : FAKTOR YANG MEMPENGARUHINYA (Kasus pada Wajib pajak Orang Pribadi yang terdaftar di KPP Pratama Tampan Pekanbaru)en_US
dc.typeOtheren_US

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