DETERMINAN PERILAKU KEPATUHAN PAJAK PADA PROFESI DOKTER

Penulis

  • Lalu Hakiki
  • Taufik Raharjo Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.52062/keuda.v3i3.703

Abstrak

This study aims to analyze the factors that influence the behavior of doctor’s tax compliance with the approach to compliance behavior models. This study was conducted in Indonesia. Data collection in this research is using questionnaire where respondent in this research is doctors who served in several regions in Indonesia. The sampling technique used in this study is convenience sampling methoded. The number of research samples taken as many as 109 respondents. This research uses Partial Least Square (PLS) analysis technique. The results of this study indicate that the variables that have the greatest influence on the behavior of doktor compliance are intention, attitude, and taxpayer identity variables.

Unduhan

Data unduhan belum tersedia.

Biografi Penulis

Taufik Raharjo, Politeknik Keuangan Negara STAN

Jurusan Manajemen Keuangan

Diterbitkan

2019-01-20

Terbitan

Bagian

Articles