ARTICLE
TITLE

Tax Payment Intention using Theory of Planned Behavior Approach

SUMMARY

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

PAGES
pp. 11 - 19
COLLECTIONS
Economy

 Articles related

Fikri Pravita,Indah Wahyu Ferawati,Achmad Iqbal    

ABSTRAKTax avoidance merupakan suatu tindakan penghindaran pajak secara legal. Praktik tax avoidance pada perusahaan bisa disebabkan oleh beberapa faktor seperti tax expert, intensitas persediaan, pertumbuhan penjualan, dan konservatisme akuntansi. Tujua... see more


Rizal Fauzi    

This research was conducted at the Regional Revenue Management Center (PPPD) with a study on Motor Vehicle Tax Payment Services in the Samsat Sukabumi. The problem that occurs with the decrease in the number of motorcycle unit tax payments that do not re... see more


Yenie Eva Damayanti, Ahmad Karim    

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship... see more


Febriani Febriani, Tenriwaru Tenriwaru, Sitti Hartati Hairuddin    

This study aims to determine the extent of transparency of e-commerce taxaccountability by SME in the city of Makassar. This study uses a qualitative method with a descriptive qualitative approach by conducting observations and interviews and the informa... see more

Revista: AJAR

I Gede Ambara Cita, Ni Luh Supadmi    

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This r... see more