JURNAL

ISSN : 2339 - 1278

Akademi Manajemen Administrasi Yogyakarta

Jl. Brawijaya No. 101, Ring Road Selatan, Yogyakarta

E-mail : lppm@amayogyakarta.ac.id
Fax/Telp. (0274) 2818878

Detail Jurnal

PENGARUH NORMA-NORMA SOSIAL TERHADAP PERILAKU KEPATUHAN PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM)

Volume :Volume 12 Nomor 1
Kategori : Manajemen
Baca : PDF
Unduh : Download

The purpose of this study is to explore more carefully and detail the role of social norms in Indonesian tax compliance. This social norms are identified from the social norms by Cialdini and Trost (1998), which idenfied on four norms there are descriptive norm, injunctive norm, subjective norm, and personal norm. This study examined the direct or indirect influance of descriptive norm, injunctive norm, subjective norm, personal norm on tax compliance which.

The sample in this study is the individual taxpayer whose income is from independent activities (SMEs) in Yogyakarta. SEM analysis tools used are SEM PLS (Partial Least Squares) WarpPLS 3.0.

The results of this study is that descriptive norm is not in  directly or indirectly influance to tax compliance. Injunctive norm is directly influance on tax compliance, but not indirect influance on tax compliance. Subjective norm is directly influance on tax compliance, but not indirect influance on tax compliance. Personal norm is not directly influance on tax compliance.

 

Keywords: Tax Compliance, SMEs, Social Norms

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