The Influence of Attitude, Subjective Norm, and Perceived Behavioral Control of Taxpayers on the Improvement of Individual Tax Compliance

The Influence of Attitude, Subjective Norm, and Perceived Behavioral Control of Taxpayers on the Improvement of Individual Tax Compliance

The Influence of Attitude, Subjective Norm, and Perceived Behavioral Control of Taxpayers on the Improvement of Individual Tax Compliance

The study examines the influence of attitude, subjective norms, and perceived behavioral control on taxpayer behavior in Indonesia. The study employed a quantitative approach, distributing online questionnaires to 150 taxpayers aged 20-50 years. A total of 141 valid responses were collected, which were then analyzed using partial least squares. The findings of this study indicate that attitude affects taxpayer compliance, but subjective norms and perceived behavioral control do not have a significant impact. An interesting finding is that conceptually, perceived behavioral control should have a significant influence, because taxation has high law enforcement. However, since the respondents are taxpayers in rural areas, tax officers often do not enforce the law strictly, but rather take a more nurturing approach towards the taxpayers. This study is helpful in validating the theory and in proving empirically that tax implementation often varies between regions; therefore, further studies can be conducted by comparing tax compliance in rural and urban areas.

2025/06/20

https://insyma.org/proceedings/files/articles/Michael Hongari.pdf

https://insyma.org/proceedings/items/show/519

Tax Compliance, Attitude, Subjective Norm, Perceived Behavioural Control

1273

1277

3047-857X

Proceedings of the International Symposium on Management (Volume 21, 2024)

22

Fakultas Bisnis dan Ekonomika, Universitas Surabaya

207