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Title: :  Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior
PaperId: :  18444
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 8 Issue 5 2022
DUI:    16.0415/IJARIIE-18444
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Ni Putu RiasningDepartment of Accounting, Warmadewa University, Denpasar, Bali-Indonesia
AA Bagus AmlayasaDepartment of Accounting, Warmadewa University, Denpasar, Bali-Indonesia
Luh Kade DatriniDepartment of Accounting, Warmadewa University, Denpasar, Bali-Indonesia

Abstract

Management and Commerce
Perceived Behavior Control and Attitude toward the behavior, pressure, tax literacy, past experience, compliance intentions
This study aims to determine the effect of Perceived Behavior Control, Attitude Toward and Subjective Norm on the compliance intention of MSME taxpayers in accordance with PP No. 23 of 2018 and to determine the effect of pressure, tax literacy and past experience on the Perceived Behavior Control and Attitude toward of Taxpayers. This research is based on the development of Theory of Planned Behavior and Cognitive Theory. The population of this research is all MSME taxpayers in Denpasar City. This study uses the Structural Equation Modeling (SEM) analysis tool with the Amos.20 program used to test the hypothesis. The results of the study show that Perceived Behavior Control and Attitude toward the behavior, have a significantly positive effect on the compliance intentions of MSME taxpayers in accordance with PP No. 23 of 2018.

Citations

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IJARIIE Ni Putu Riasning, AA Bagus Amlayasa, and Luh Kade Datrini. "Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior" International Journal Of Advance Research And Innovative Ideas In Education Volume 8 Issue 5 2022 Page 1878-1889
MLA Ni Putu Riasning, AA Bagus Amlayasa, and Luh Kade Datrini. "Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior." International Journal Of Advance Research And Innovative Ideas In Education 8.5(2022) : 1878-1889.
APA Ni Putu Riasning, AA Bagus Amlayasa, & Luh Kade Datrini. (2022). Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior. International Journal Of Advance Research And Innovative Ideas In Education, 8(5), 1878-1889.
Chicago Ni Putu Riasning, AA Bagus Amlayasa, and Luh Kade Datrini. "Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior." International Journal Of Advance Research And Innovative Ideas In Education 8, no. 5 (2022) : 1878-1889.
Oxford Ni Putu Riasning, AA Bagus Amlayasa, and Luh Kade Datrini. 'Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior', International Journal Of Advance Research And Innovative Ideas In Education, vol. 8, no. 5, 2022, p. 1878-1889. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/Intention_of_SMEs_Denpasar_City_Against_Taxpayer_Compliance_in_perspective_of_Theory_of_Planned_Behavior_ijariie18444.pdf (Accessed : ).
Harvard Ni Putu Riasning, AA Bagus Amlayasa, and Luh Kade Datrini. (2022) 'Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior', International Journal Of Advance Research And Innovative Ideas In Education, 8(5), pp. 1878-1889IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/Intention_of_SMEs_Denpasar_City_Against_Taxpayer_Compliance_in_perspective_of_Theory_of_Planned_Behavior_ijariie18444.pdf (Accessed : )
IEEE Ni Putu Riasning, AA Bagus Amlayasa, and Luh Kade Datrini, "Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior," International Journal Of Advance Research And Innovative Ideas In Education, vol. 8, no. 5, pp. 1878-1889, Sep-Oct 2022. [Online]. Available: https://ijariie.com/AdminUploadPdf/Intention_of_SMEs_Denpasar_City_Against_Taxpayer_Compliance_in_perspective_of_Theory_of_Planned_Behavior_ijariie18444.pdf [Accessed : ].
Turabian Ni Putu Riasning, AA Bagus Amlayasa, and Luh Kade Datrini. "Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 8 number 5 ().
Vancouver Ni Putu Riasning, AA Bagus Amlayasa, and Luh Kade Datrini. Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2022 [Cited : ]; 8(5) : 1878-1889. Available from: https://ijariie.com/AdminUploadPdf/Intention_of_SMEs_Denpasar_City_Against_Taxpayer_Compliance_in_perspective_of_Theory_of_Planned_Behavior_ijariie18444.pdf
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