| NIM | C1I018045 |
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| Namamhs | BARRA PRIMADITYA |
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| Judul Artikel | Tax compliance, attribution theory, tax knowledge, tax fairness perception, love of money, subjective norm, government policy |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk memberikan pengetahuan terkait pengaruh pengetahuan wajib pajak, persepsi keadilan pajak, love of money, norma subjektif dan perubahan kebijakan pemerintah terhadap kepatuhan pajak dengan menggunakan teori atribusi. Data penelitian ini dilakukan melalui desain survei berdasarkan data primer yang disebarkan kepada 177 wajib pajak orang pribadi di kota Purwokerto. Temuan menunjukkan bahwa persepsi keadilan pajak, norma subjektif dan perubahan kebijakan pemerintah berpengaruh positif dan signifikan terhadap perilaku kepatuhan pajak. Pengetahuan perpajakan dan love of money tidak berpengaruh terhadap kepatuhan wajib pajak. Penelitian selanjutnya dapat menggunakan sampel yang lebih luas, seperti Pemerintah Provinsi. |
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| Abtrak (Bhs. Inggris) | This research aims to provide knowledge related to the influence of the taxpayer knowledge, perception of tax fairness, subjective norm and changes in government policy toward tax compliance using attribution theory. The data of this research was conducted through a survey design based on primary data that distributed to 177 Purwokerto individual taxpayer. Finding show that the perception of tax fairness, subjective norm and changes in government policy positively and significantly impact tax compliance behavior. Tax knowledge and love of money do not influence on the tax compliance. Future research may select a wider sample, such as the Provincial Government. |
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| Kata kunci | Tax compliance, attribution theory, tax knowledge, tax fairness perception, love of money, subjective norm, government policy |
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| Pembimbing 1 | Dr. Icuk Rangga Bawono, SE,M.Si,Ak |
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| Pembimbing 2 | Dr. Uswatun Hasanah, SE,M.Si,Ak |
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| Pembimbing 3 | Warsidi, SE.M.Si,Ak |
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| Tahun | 2024 |
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| Jumlah Halaman | 17 |
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| Tgl. Entri | 2024-01-11 10:37:34.121043 |
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