Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior

Ni Putu Riasning; AA Bagus Amlayasa; Luh Kade Datrini

Intention of SMEs Denpasar City Against Taxpayer Compliance in perspective of Theory of Planned Behavior

October 2022

Vol-8, Issue-5

Paper ID: 18444

ISSN: 2395-4396

Downloads: 0

Abstract & Details

Research Area

Management and Commerce

Keywords

Perceived Behavior Control and Attitude toward the behavior pressure tax literacy past experience compliance intentions

Abstract

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.

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Author Information

#	Name	Institute / Affiliation
1	Ni Putu Riasning	Department of Accounting, Warmadewa University, Denpasar, Bali-Indonesia
2	AA Bagus Amlayasa	Department of Accounting, Warmadewa University, Denpasar, Bali-Indonesia
3	Luh Kade Datrini	Department of Accounting, Warmadewa University, Denpasar, Bali-Indonesia

How to Cite

Use the following formats to cite this article in your research.

APA Style

Riasning, Ni Putu, Amlayasa, AA Bagus, & Datrini, Luh Kade (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.

MLA Style

Riasning, Ni Putu, et al. "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, pp. 1878-1889.

IEEE Style

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, 2022.

Vancouver Style

Riasning Ni Putu, Amlayasa AA Bagus, Datrini Luh Kade. 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. 2022;8(5):1878-1889.

Harvard Style

Riasning, Ni Putu, Amlayasa, AA Bagus, & Datrini, Luh Kade (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. 1878-1889.

Chicago Style

Riasning, Ni Putu, 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.

Turabian Style

Riasning, Ni Putu, 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.