PENGARUH SIKAP, NORMA SUBYEKTIF, DAN KONTROL KEPRILAKUAN WAJIB PAJAK ORANG PRIBADI TERHADAP MINAT PENGGUNAAN E-FILING DI KOTA PALEMBANG

Lorenza, Dina (2017) PENGARUH SIKAP, NORMA SUBYEKTIF, DAN KONTROL KEPRILAKUAN WAJIB PAJAK ORANG PRIBADI TERHADAP MINAT PENGGUNAAN E-FILING DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to prove there any influence of subjective norms, perceived behavioral control, and attitude of personal tax player on interest in using e-filing in Palembang City. The population in this study is individual tax player who registered at KPP Pratama Palembang Ilir Timur dan KPP Pratama Palembang Seberang Ulu. Samples determined with structural equation modeling assumption. Sample of this study is contained of 110 respondents. The analyze method used to test the hypothesis in this research is structural equation modeling (SEM) analysis with SmartPLS v.3.0. The result of showed that subjective norms, perceived behavioral control, and attitude of personal tax player had positive effect on interest in using e-filing in Palembang City. Key Words: Subjective Norms, Perceived Behavioral Control, Attitude, Interest In Using E-Filing

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