ANALISIS PERILAKU KETIDAKPATUHAN WAJIB PAJAK BADAN (Studi Empirik Pada Kantor Pelayanan Pajak Pratama Jambi)
ABSTRACT: This research is
replicated from Mustikasari research (2007) and has modified by researcher.
This research was conducted to investigate corporate tax non compliance
behavior, especially the company of manufacturing industry that was registered
in Pratama Tax Office in Jambi. The design of this research was the survey
research by using the instrument of the questionnaire. Research using 142
samples of corporate tax payers. The data was analysed using Structural
Equation Modeling (SEM) with program AMOS 21.0. The results of hypothesis
testing conclude that: (1) attitude toward non compliance behavior on tax
professional intention is positive and significant; (2) subjective norm on tax
professional intention is positive significant; (3) moral obligation on tax
professional intention is positive and significant; (4) perceived behavioral
control ontax professional intention is positive and significant; (5) perceived
behavioral control on corporate tax noncompliance is negative and not
significant; (6) tax professional intention on corporate tax non compliance is positive
and not significant; (7) perceived of corporate financial condition on
corporate tax non compliance is positive and not significant; (8) perceived of
corporate facilities on corporate tax non compliance is positive and not
significant; (9) perceived of organizational climate on corporate tax non
compliance is positive and significant; (10) perceived of Account
Representative on corporate tax non compliance is positive and significant.
Keywords: attitude, subjective
norm, moral obligation, perceived behavioral control, tax professional
intention, perceived of corporate financial condition, perceived of corporate
facilities, perceived of organizational climate, perceived of account
representative, corporate tax non compliance
Penulis: Nur Kasma Dewi
Kode Jurnal: jpakuntansidd160574
