PENGARUH PERILAKU DAN PERSEPSI ORGANISASI TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aims to analyze the influence of attitudes, subjective norms, moral obligations, behavioral control of intent, control of compliance behavior, intentions, financial condition, corporate facilities, and organizational climate to compliance. This research uses primary data source in the form of questionnaires distributed to respondents, the population in this research is the Company in Surabaya with purposive sampling method and respondents of tax staff and finance staff. The analysis method used is multiple linear regression analysis with tools of SPSS (Statistical Product and Service Solution) version 2.0. The result of Regression Analysis shows that attitude, subjective norm, moral obligation, and control behavior have significant influence on intention. Model in the research has value R2 equal to 0,445 or 44,50%. It shows that the contribution of attitude variable, subjective norm, moral obligation, and behavioral control explain intention variable equal to 44,50% while the rest 55,50% is explained by other variable. And result of regression analysis for variable of intention, financial condition, and organizational climate have a significant influence on compliance, while the control of behavior and facility of company have no significant influence to compliance. Model in the research has a value of R2 of 0.838 or 83.80%. It shows that the contribution variable of behavioral, intention, financial condition, company facility, and organizational climate explain compliance variable equal to 83,80% while the rest of 16,20% is explained by other variable.
Keywords: Attitudes, subjective norms, moral obligations, intentions, financial conditions