Artikel Ilmiah : C1L009049 a.n. RAKHMI PRATAMA TIDAR
| NIM | C1L009049 |
|---|---|
| Namamhs | RAKHMI PRATAMA TIDAR |
| Judul Artikel | THE FACTORS AFFECTING TAX COMPLIANCE SMALL MEDIUM ENTERPRISE OWNERS (Survey On Kelom Geulis in Tasikmalaya) |
| Abstrak (Bhs. Indonesia) | ABSTRACT This research is a survey research on owners of kelom geulis Small and Medium Entreprises in Tasikmalaya. This research using Theory of Planned Behavior (Ajzen, 1991) to explain the tax compliance behavior. The aims of research is to find out the effect of attitude, subjective norm, perceived behavioral control and intention on tax compliance. This survey research using questionnaire as instrument. Purposive sampling method was used to determine the respondents. The research samples are owners of Small and Medium Entreprises that represented by owners of kelom geulis located in the Tamansari Sub District, Gobras, Tasikmalaya. There were 53 owners of kelom geulis SME chosen as respondents of the research. In this research, the data was analyzed using SPSS 16.0 for Windows. The result of this research showed that: (1) attitude, subjective norms, perceived behavioral control and intention simultaneous have significant effect on tax compliance of kelom geulis SME owners in Tasikmalaya, (2) Attitude, subjective norms and intention partially have significant positif effect on tax compliance of kelom geulis SMEs owners in Tasikmalaya, but perceived behavioral control has not significant effects on tax compliance of kelom geulis SMEs owners in Tasikmalaya, (3) Attitude has the most dominant effect toward compliance of kelom geulis SMEs owners in Tasikmalaya. |
| Abtrak (Bhs. Inggris) | ABSTRACT This research is a survey research on owners of kelom geulis Small and Medium Entreprises in Tasikmalaya. This research using Theory of Planned Behavior (Ajzen, 1991) to explain the tax compliance behavior. The aims of research is to find out the effect of attitude, subjective norm, perceived behavioral control and intention on tax compliance. This survey research using questionnaire as instrument. Purposive sampling method was used to determine the respondents. The research samples are owners of Small and Medium Entreprises that represented by owners of kelom geulis located in the Tamansari Sub District, Gobras, Tasikmalaya. There were 53 owners of kelom geulis SME chosen as respondents of the research. In this research, the data was analyzed using SPSS 16.0 for Windows. The result of this research showed that: (1) attitude, subjective norms, perceived behavioral control and intention simultaneous have significant effect on tax compliance of kelom geulis SME owners in Tasikmalaya, (2) Attitude, subjective norms and intention partially have significant positif effect on tax compliance of kelom geulis SMEs owners in Tasikmalaya, but perceived behavioral control has not significant effects on tax compliance of kelom geulis SMEs owners in Tasikmalaya, (3) Attitude has the most dominant effect toward compliance of kelom geulis SMEs owners in Tasikmalaya. |
| Kata kunci | Attitude, Subjective Norms, Perceived Behavioral Control, Intention, Tax Compliance |
| Pembimbing 1 | Drs. Bambang Agus Pramuka, M.Acc., Ph.D., Ak |
| Pembimbing 2 | Christina Tri Setyorini, S.E., M.Si., Ak |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 24 |
| Tgl. Entri | (belum diset) |