Analisis Pengaruh Sikap, Kontrol Perilaku, Norma Subyektif, Psikografis dan Demografis terhadap Perilaku Wajib Pajak Kendaraan Bermotor (PKB) Melalui Variabel Niat pada Beberapa Kota Kabupaten di Kalimantan Selatan. (Attitude Effect Analysis Behavior Control, Subjective Norm, Psychographical and Demographic on the Behavior of Motor Vehicle Taxes (PKB) Through Intention Variables in Several District Cities in South Borneo).

Wahyuni, Amalia (2023) Analisis Pengaruh Sikap, Kontrol Perilaku, Norma Subyektif, Psikografis dan Demografis terhadap Perilaku Wajib Pajak Kendaraan Bermotor (PKB) Melalui Variabel Niat pada Beberapa Kota Kabupaten di Kalimantan Selatan. (Attitude Effect Analysis Behavior Control, Subjective Norm, Psychographical and Demographic on the Behavior of Motor Vehicle Taxes (PKB) Through Intention Variables in Several District Cities in South Borneo). Doctoral thesis, Universitas 17 Agustus 1945 Surabaya.

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Official URL: http://repository.untag-sby.ac.id/

Abstract

This study examines the effect of attitudes, behavioral controls, and subjective norms on the intentions and behavior of automobile taxpayers (PKB) in paying taxes, controlled by demographic and psychographic variables in 5 service areas (Samsat) in South Kalimantan with 2,105,422 inhabitants is influenced. In this study, a research instrument with a questionnaire, namely a series of questions addressed to respondents to obtain written information on the research variables, and used SEM (Structural Equation Modeling) analysis. The results of the study show: (1) Attitude does not have a significant impact on the intention to pay taxes. (2) The parameter has no significant impact on tax payment behavior. (3) Behavioral control has a significant impact on the intention to pay taxes. (4) Behavioral control has no significant impact on the behavior of taxpayers. (5) Subjective norms have a significant impact on the intention to pay taxes. (6) Subjective norms have a significant impact on tax payment behavior. (7) Intention to pay taxes has a significant impact on tax payment behavior. (8) Demographic characteristics have a significant impact on the intention to pay taxes. (9) Demographic change has no significant impact on tax payment behaviour. (10) Psychographics have a significant impact on the intention to pay taxes. (11) Psychology has no significant impact on tax payment behavior.

Item Type: Thesis (Doctoral)
Uncontrolled Keywords: Attitude, Behavior Conrol, Intention, Demographic, Psychographies, Taxpayer Behavior
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Doktor Ilmu Ekonomi
Depositing User: Unnamed user with email zainulfarid@icloud.com
Date Deposited: 14 Mar 2024 07:39
Last Modified: 23 Aug 2024 06:30
URI: http://repository.untag-sby.ac.id/id/eprint/31207

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