Analisis Faktor-faktor yang Berpengaruh terhadap Tax Compliance Penyetoran dan Pelaporan SPT Masa PPN (Survei pada PKP yang Terdaftar Di KPP Pratama Tampan Pekanbaru)

Abstract

The study was conducted using a survey method. With the aim to analyze the factors that affect the remittance of tax compliance and reporting PERIOD VAT returns on PFM STO Registered in Tampan Pekanbaru.
Population in this study were all entrepreneurs taxable entity registered with the tax office (LTO) Primary Tampan Pekanbaru. Samples taken amounted to 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is partial least squares (PLS) with the help of the program SmartPLS 2.0.
These results indicate that (1) the attitude of taxpayers to comply has a significant influence on the intention of the taxpayer to comply, (2) subjective norm does not have a significant effect on the taxpayer's intention to comply, (3) perceived behavioral control have significant influence on taxpayer's intention to comply, (4) the financial condition does not have a significant influence on tax compliance and (5) the taxpayer's intention to adhere to have a significant influence on tax compliance.

Keywords: Attitudes of taxpayer to comply, Subjective norm, Perceived behavioral control, Financial condition, The taxpayer's intention to comply and Tax compliance