CHANGES ON INDONESIA TAX CULTURE, IS THERE A WAY? STUDIES THROUGH THEORY OF PLANNED BEHAVIOR
Keywords:
Tax Culture, Tax Compliance, Theory of Planned BehaviourAbstract
The purpose of this study was to identify factors that influence taxpayer compliance that expected can change the tax culture in Indonesia. Respondents of this research are individual taxpayers registered in the KPP Pratama Salatiga. The test results indicate that tax compliance is influenced by intention to comply. While the intention to comply is influenced by the attitude towards tax compliance, subjective norms, and perceived behavioral control. Therefore, efforts to change the tax culture in Indonesia which was originally disobedience turns into tax obedience, need to pay attention on attitudes towards tax compliance, subjective norms, and perceived behavioral control.
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