文章基本信息

标题：Changes on Indonesia Tax Culture, Is there A Way? Studies Through Theory of Planned Behavior
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作者：Theresia Woro Damayanti
期刊名称：Researchers World - Journal of Arts Science & Commerce
印刷版ISSN：2229-4686
电子版ISSN：2229-4686
出版年度：2012
卷号：3
期号：4(1)
页码：08-15
出版社：Educational Research Multimedia & Publication
摘要：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
关键词：Tax Culture; Tax Compliance; Theory of Planned Behaviour