PENGARUH SIKAP ATAS KETIDAKPATUHAN PAJAK, NORMA SUBYEKTIF, KEWAJIBAN MORAL, DAN KONTROL PERILAKU YANG DIPERSEPSIKAN TERHADAP PERILAKU KETIDAKPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI MELALUI NIAT UNTUK BERPERILAKU TIDAK PATUH PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar Pada KPP Pratama Situbondo di Kecamatan Panji Kabupaten Situbondo)

Abstract

This research was intended to know the factors which affected the behavior of taxpayer tax non- compliance which registered on KPP Pratama Situbondo in Panji Sub district, Situbondo regency by using theory of planned behavior. this research used primary data which was obtained from the result of question-answer which was given by the researcher to personal taxpayer who counted the tax obligation through questionnaires by themselves. The data analysis method used Descriptive statistic, convergent validity, dicriminant validity, average variance extracted, composite reliability, and hypothesis testing which consisted of the evaluation through R2 square and testing linear coefficient. The research result showed that the behavior of tax noncompliance and subjective norm gave effect on intention to do tax-disobedient and tax obedient and also behavior control which was interpreted giving no effect on the behavior of tax non-compliance, it was not only based on the factors that affected on creating taxpayer’s intention to do disobedient.