A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo
This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable:...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Faculty of Economics, Universitas Negeri Malang
2018-03-01
|
Series: | JABE (Journal of Accounting and Business Education) |
Subjects: | |
Online Access: | http://journal.um.ac.id/index.php/jabe/article/view/11232 |
id |
doaj-be25c98057ba437c80496a42f4f07045 |
---|---|
record_format |
Article |
spelling |
doaj-be25c98057ba437c80496a42f4f070452021-09-02T11:42:58ZengFaculty of Economics, Universitas Negeri MalangJABE (Journal of Accounting and Business Education)2528-72812528-729X2018-03-012210.26675/jabe.v2i2.112327416A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in ProbolinggoVeronica SulistianingtyasRosidi RosidiImam SubektiThis study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance.http://journal.um.ac.id/index.php/jabe/article/view/11232attitude to comply, subjective norms, perceived behavioral control, intention to comply, sanctions, PBB taxpayer compliance |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Veronica Sulistianingtyas Rosidi Rosidi Imam Subekti |
spellingShingle |
Veronica Sulistianingtyas Rosidi Rosidi Imam Subekti A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo JABE (Journal of Accounting and Business Education) attitude to comply, subjective norms, perceived behavioral control, intention to comply, sanctions, PBB taxpayer compliance |
author_facet |
Veronica Sulistianingtyas Rosidi Rosidi Imam Subekti |
author_sort |
Veronica Sulistianingtyas |
title |
A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo |
title_short |
A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo |
title_full |
A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo |
title_fullStr |
A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo |
title_full_unstemmed |
A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo |
title_sort |
perspective of theory of planned behavior and attribution theory for pbb p2 taxpayer compliance in probolinggo |
publisher |
Faculty of Economics, Universitas Negeri Malang |
series |
JABE (Journal of Accounting and Business Education) |
issn |
2528-7281 2528-729X |
publishDate |
2018-03-01 |
description |
This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance. |
topic |
attitude to comply, subjective norms, perceived behavioral control, intention to comply, sanctions, PBB taxpayer compliance |
url |
http://journal.um.ac.id/index.php/jabe/article/view/11232 |
work_keys_str_mv |
AT veronicasulistianingtyas aperspectiveoftheoryofplannedbehaviorandattributiontheoryforpbbp2taxpayercomplianceinprobolinggo AT rosidirosidi aperspectiveoftheoryofplannedbehaviorandattributiontheoryforpbbp2taxpayercomplianceinprobolinggo AT imamsubekti aperspectiveoftheoryofplannedbehaviorandattributiontheoryforpbbp2taxpayercomplianceinprobolinggo AT veronicasulistianingtyas perspectiveoftheoryofplannedbehaviorandattributiontheoryforpbbp2taxpayercomplianceinprobolinggo AT rosidirosidi perspectiveoftheoryofplannedbehaviorandattributiontheoryforpbbp2taxpayercomplianceinprobolinggo AT imamsubekti perspectiveoftheoryofplannedbehaviorandattributiontheoryforpbbp2taxpayercomplianceinprobolinggo |
_version_ |
1721175902207868928 |