DOI: 10.5176/2251-1997_AF13.14

Authors: Marthadiansyah, Inten Meutia, Mukhtaruddin, Dewa Saputra


This study is aimed to analyzed factors that influence tax payers' compliance intention to file annual income tax returns. Theory of planned behavior (Ajzen, 1991) is used as theoretical framework to develop hypothesis that tax payers' compliance intention in filing annual income tax influenced by attitude to comply, subjective norms, perceived behavioral control and moral. This study used 181 individual tax payers registered in Small Tax Office (STO) Palembang Ilir Timur, as respondent whom completed specifically-developed questionnaire that measured each of the four independent variables as well as their compliance intention to file their annual income tax. A structural equation model analysis of their responses found that perceived behavioral control and moral positively influence the compliance intention of taxpayers in filing annual income tax returns. Nevertheless, attitude to comply and subjective norms have no significant statistical effect.

Keywords: Taxpayer, Compliance, Tax Filing, Theory of Planned Behavior

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