PENGARUH NORMA SUBJEKTIF, KEADILAN SISTEM PERPAJAKAN, DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WP DENGAN NIAT SEBAGAI VARIABEL INTERVENING

Abstract

This research aimed to examine the effect of subjective norms, taxation system fairness, financial condition on
hotel taxpayers compliance of Surabaya Regional Tax and Financial Management Agency. While, the data
collection technique used convenience sampling on hotel taxpayers which were listed on Surabaya Regional Tax
and Financial Management Agency 2017. Moreover, based on criteria given, there were 89 samples.
Futhermore, the data analysis technique used Structural Equation Modelling (SEM) with Smart PLS (Partial
Least Square). The research result concluded subjective norms had positive effect on the taxpayers compliance.
On the other hand, taxation system fairness did not affect the taxpayers’ compliance. However, financial
condition had positive effect on the taxpayers compliance. In addition, subjective norms had positive effect on the
taxpayers compliance, through intentions on compliance behavior. Likewise, taxation system fairness did not
affect the taxpayers’ compliance through intentions on compliance behavior. Futhermore, financial condition
had positive effect on the taxpayers compliance through intentions on compliance behavior.
Keywords: Subjective norms, taxation system fairness, financial condition, taxpayers’ compliance.