Theory of Reasoned Action as A Framework for Tax Volunteers Behavior: A Case Study of Accounting Students at Universitas Tarumanagara
- DOI
- 10.2991/assehr.k.201209.167How to use a DOI?
- Keywords
- Tax Volunteers, Theory of Reasoned Action, E-filing
- Abstract
The Tax Volunteer Activities of the Directorate General of Taxes that were launched in 2017 have become activities that are awaited and desired by students. However, this activity after three years of running, the needs of students by the Directorate General of Taxes as a tax volunteer with a fixed amount due to the fall in the visit of Individual Taxpayers to the tax office to submit Annual Tax Return through e-filing. This researcher wants to find out whether the Tax Volunteer activity has become a student behavior. This research uses the Theory of Reasoned Action approach. Of the 96 questionnaires that were processed, the result was that Attitude toward Behavior, Subjective Norm, and Behavioral Intention had a positive direction and affected the selection behavior as a Tax Volunteer. When Behavioral Intention as mediation is weakened the relationship between Attitude toward Behavior, Subjective Norm of Behavior, meaning that the Tax Relief activity has become a behavior by students. Furthermore, this research implies that universities or faculties to facilitate the activities of Tax Volunteers are quite high in demand.
- Copyright
- © 2020, 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/).
Cite this article
TY - CONF AU - Hendro Lukman AU - MF Djeni Indrajati Wijaya AU - Estralita Trisnawati AU - Purnamawati Helen Wijaya PY - 2020 DA - 2020/12/12 TI - Theory of Reasoned Action as A Framework for Tax Volunteers Behavior: A Case Study of Accounting Students at Universitas Tarumanagara BT - Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020) PB - Atlantis Press SP - 1051 EP - 1055 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.201209.167 DO - 10.2991/assehr.k.201209.167 ID - Lukman2020 ER -