Tax Payment Intention Using Theory of Planned Behavior Approach

DOI

10.2991/aebmr.k.210311.069How to use a DOI?

Keywords

hotel and restaurant tax, compliance, tax sanction, theory of planned behavior

Abstract

Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot meet the requirements. The purpose of this study is to test and prove empirically based on and payment of taxes using the Theory of Planned Behavior approach, this research also add tax sanction as determinant of intention. The population of this study is the Corporate Taxpayers in Kebumen Regency. The sample used in this research is the owner of hotels and restaurants in Kebumen Regency as many as 54 respondents. The hypothesis in this study was tested using SEM with WarpPLS 7.0 software. The results of the hypothesis found that theory of planned behavior can explain the intention of hotel and restaurant taxpayers in paying taxes. In addition, it is also found that tax sanctions have a positive effect on intention.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Much. Riyadus Solichin
AU  - Susi Astuti
AU  - Arya Samudra Mahardhika
PY  - 2021
DA  - 2021/03/13
TI  - Tax Payment Intention Using Theory of Planned Behavior Approach
BT  - Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
PB  - Atlantis Press
SP  - 346
EP  - 349
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210311.069
DO  - 10.2991/aebmr.k.210311.069
ID  - Solichin2021
ER  -