HUBUNGAN KEPATUHAN PAJAK DAN KEBERLANJUTAN UKM DALAM PERSPEKTIF PLANED BEHAVIOUR THEORY
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Keywords:
Tax Compliance; Business Sustainability; SMEs; Theory Planned Behaviour
Abstract
This research examines the relationship between tax compliance behaviour based on the Theory of Planned Behavior (TPB) and the sustainability of SME businesses. Data collection used a survey method of 107 SMEs with various business fields on the islands of Java and Bali and met the criteria as SME taxpayers based on Government Regulation No. 55 of 2022. This research uses primary data collected through questionnaires given to SME respondents offline and online. Data analysis was carried out using the Spearman rank Correlation Coefficient test to test the research hypothesis. The results of this research show that: 1) understanding of taxation, trust in the government, and intention have a positive relationship with SME taxpayer compliance; 2) there is no significant relationship between obstacles and SME taxpayer compliance; 3) there is a relationship between understanding taxation and trust in the government; 4) trust in the government and obstacles, as well as understanding that taxation and obstacles do not interact with each other; 5) there is a significant relationship between understanding taxation, trust in the government, and tax compliance behaviour of SMEs on the sustainability of SME businesses; and 6) obstacles have no relationship to the sustainability of SME businesses.
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References
Ajzen, I. (1991). The Theory of Planned Behavior. ORGANIZATIONAL BEHAVIOR AND HUMAN DECISION PROCESSES, 50, 179–211.
Ajzen, I. (2006). TPB Questionnaire Construction CONSTRUCTING A THEORY OF PLANNED BEHAVIOR QUESTIONNAIRE, 1–7.
Al-Zaqeba, M. A. A., & AL-Rashdan, M. T. (2020). Extension Of The TPB In Tax Compliance Behavior : The Role Of Moral Intensity And Customs Tax. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 9(04), 227–232.
Ali, I., Mursalim, & Nasaruddin, F. (2020). Several factors influence the willingness to Pay taxes. Point of View Research Accounting and Auditing, 1(July), 57–70.
Allingham, M, G., and, & Sandmo, A. (1972). Income Tax Evasion: A theoretical analysis. Journal of Public Economics, 1, 323–338. http://doi.org/10.4324/9781315185194
Amalia, F. A., & Wicaksono, A. P. N. (2020). Application of PP. No. 23 of 2018 and Tax Compliance: Implementation of Financial Reporting as a Moderation Variable. AKSES: Jurnal of Economic Dan Business, 15(2), 91–100. http://doi.org/10.31942/akses.v15i2.3782
Ariyanto, D. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. http://doi.org/10.1108/JMLC-06-2019-0047
Barus, S. A. H., Kamaliah, & Yuneita. (2016). The Influence Of Tax Access, Facilities, Taxation Socialization And Quality Of Service On Compliance Compulsory Motor Vehicle Tax. JOM Fekon, 3(1), 295–309.
Benk, S., Cakmak, A. F., & Budak, T. (2011). An Investigation of Tax Compliance Intention : A Theory of Planned Behavior Approach. European Journal of Economics, Finance and Administrative Sciences, 28(28), 180–188.
Bobek, D. D., & Hatfield, R. C. (2003). An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research In Accounting, 15, 13–38. http://doi.org/10.2308/bria.2003.15.1.13
Chude, D. I., & Chude, N. P. (2015). IMPACT OF COMPANY INCOME TAXATION ON THE PROFITABILITY OF COMPANIES IN NIGERIA: A STUDY OF NIGERIAN BREWERIES. European Journal of Accounting, Auditing and Finance Research, 3(8), 1–11.
Damayanti, T. W. (2012). CHANGES ON INDONESIA TAX CULTURE , IS THERE A WAY ? STUDIES THROUGH THEORY OF PLANNED BEHAVIOR. Journal of Arts, Science & Commerce, 3(4), 8–15.
Eileen, F., & Mangoting, Y. (2014). Pengaruh Sikap Ketidakpatuhan Pajak , Norma Subjektif , dan Kontrol Perilaku yang Dipersepsikan terhadap Niat Wajib Pajak Orang Pribadi untuk Melakukan Penggelapan Pajak. TAX & ACCOUNTING REVIEW, 4(1), 1–13.
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Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. London: ADDISON-WESLEY PUBLISHING COMPANY.
Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23. http://doi.org/10.1016/j.newideapsych.2014.12.001
Hai, O. T., & See, L. M. (2011). Intention of Tax Non-Compliance-Examine the Gaps. International Journal of Business and Social Science, 2(7), 79–83.
Hanno, D. M., & Violette, G. R. (1996). An Analysis of Moral and Social Influences on Taxpayer Behavior. Behavioral research in Accounting, 8..pdf. Behavioral Research in Accounting, 8, 57–75.
Ilaiyyah, Y. (2019). PENGARUH TINGKAT PENGETAHUAN PERPAJAKAN, SANKSI, DAN RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PPh 21 (Studi pada Kantor Pelayanan Pajak Pratama Kudus). UNIVERSITAS ISLAM NEGERI WALISONGO SEMARANG.
James, S., Murphy, K., & Reinhart, M. (2005). Two New Surveys. AUSTRALIAN TAX FORUM Before, (20), 157–188.
Kantohe, M. S. S., & Kambey, J. (2021). Empirical Study of Moral Obligations , Trust in Government and Intention to Be Compliant toward Tax Compliance. International Journal of Applied Business and International Management (IJABIM), 6(3), 13–22. http://doi.org/https://doi.org/10.32535/ijabim.v6i3.1325
Kim, C. K. (2002). Does fairness matter in tax reporting behavior? Journal of Economic Psychology, 23(6), 771–785. http://doi.org/10.1016/S0167-4870(02)00138-1
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180. http://doi.org/10.1016/j.joep.2012.09.010
Kolodziej, S. (2011). The role of education in forming voluntary tax compliance. General and Professional Education, 2011(1), 22–25. Retrieved from http://genproedu.com/paper/2011-01/022-025.pdf
Kondelaji, M. H., Sameti, M., Amiri, H., & Moayedfar, R. (2016). Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran. Iranian Economic Review, 20(4), 579–595.
Koumanakos, E., Stantcheva, S., & Al-Karablieh, Y. (2021). Clearing the bar: Improving tax compliance for small firms through target setting. Journal of International Economics, 130, 103452. http://doi.org/10.1016/j.jinteco.2021.103452
Kristiana, I., Nurkatik, & Nurcahyono, N. (2021). The effect of sak emkm-based accounting implementation, accounting knowledge, education level, and revenue on msme taxpayer compliance in reporting its tax obligations during the covid-19 pandemic. Universal Journal of Accounting and Finance, 9(6), 1422–1432. http://doi.org/10.13189/ujaf.2021.090620
Kumaratih, C., & Ispriyarso, B. (2020). Pengaruh Kebijakan Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Pelaku UKM. Jurnal Pembangunan Hukum Indonesia, 2(2), 158–173. http://doi.org/10.14710/jphi.v2i2.158-173
Langham, J. A., Paulsen, N., & Härtel, C. E. J. (2012). Improving tax compliance strategies : Can the theory of planned behaviour predict business compliance ? EJournal of Tax Research, 10(2), 364–402.
Le, H. T. H., Tuyet, V. T. B., Hanh, C. T. B., & Do, Q. H. (2020). Factors affecting tax compliance among small-and medium-sized enterprises: Evidence from vietnam. Journal of Asian Finance, Economics and Business, 7(7), 209–217. http://doi.org/10.13106/jafeb.2020.vol7.no7.209
Malkawi, B. H., & Haloush, H. A. (2008). The Case of Income Tax Evasion in Jordan : Symptoms and Solutions. Journal of Financial Crime, 1–23. Retrieved from https://philarchive.org/archive/MALTCO-21
Matarirano, O., Tsoka, G. E. C., & Makina, D. (2019). Tax compliance costs and small business performance : Evidence from the South African construction industry Tax compliance costs and small business performance : Evidence from the South African construction industry. South African Journal of Business Management, 0–9.
Murphy, K. (2004). Aggressive tax planning: Differentiating those playing the game from those who don’t. Journal of Economic Psychology, 25(3), 307–329. http://doi.org/10.1016/S0167-4870(03)00011-4
Nasadyuk, I., & Mcgee, R. W. (2008). The Ethics of Tax Evasion : An Empirical Study of Business and Economics Student Opinion in Ukraine ∗. Taxation and Public Finance in Transition and Developing Economies. http://doi.org/doi: 10.1007/978-0-387-25712-9_35
Picur, R. D., & Belkaoui, R. A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180. http://doi.org/10.1108/14757700610668985
Pope, J., & Mohdali, R. (2010). The role of religiosity in tax morale and tax compliance. AUSTRALIAN TAX FORUM, 25(January), 565–596.
Pramuka, B. A., & Soedirman, J. (2022). MODEL KEPATUHAN PAJAK SUKARELA : INSENTIF PAJAK , KEPUASAN. In International Student Conference on Accounting and Business (pp. 422–439). Universitas jenderal Soedirman. Retrieved from http://jp.feb.unsoed.ac.id/index.php/scoab/article/view/3149
Putri, L. Y. (2017). The influence of attitude, subjective norm, and perceived behavioral control on individual taxpayer compliance in yogyakarta city. Jurnal Profita, (3), 1–19.
Rohemah, R., Kompyurini, N., & Rahmawati, E. (2013). ANALISIS PENGARUH IMPLEMENTASI LAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KABUPATEN PAMEKASAN. Jurnal InFestasi, 9(2), 137–146.
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Sá, C., Martins, A., & Gomes, C. (2015). TAX MORALE DETERMINANTS IN PORTUGAL. European Scientific Journal, 11(10), 236–254.
Sanusi, S., Omar, N., Sanusi, Z. M., & Muslichah, I. (2021). The application of the responsive regulation theory on indirect tax compliance among small and medium enterprises in Malaysia. Management and Accounting Review, 20(2), 137–160. http://doi.org/10.24191/MAR.V20i02-06
Sarlina, L., Kurniawan, A., & Umiyati, I. (2019). Pengaruh akses pajak, fasilitas, kualitas pelayanan dan persepsi adanya reward terhadap kepatuhan wajib pajak kendaraan bermotor. FAIRVALUE: JURNAL ILMIAH AKUNTANSI DAN KEUANGAN, 1(2), 183–198.
Schoenmaker, S. De, Cauwenberge, P. Van, & Bauwhede, H. Vander. (2014). Effects of local fiscal policy on firm profitability. The Service Industries Journal, 34(16), 1289–1306. http://doi.org/10.1080/02642069.2014.942654
Sharma, A., & Sharma, R. (2022). Exploring Tax Decision Factors : A Perspective from North Indian Tax Practitioners. Journal of Tax Reform, 8(3), 285–297. http://doi.org/https://doi.org/10.15826/jtr.2022.8.3.122
Sheppard, B. H., Hartwick, J., & Warshaw, P. R. (1988). The Theory of Reasoned Action : A Meta-Analysis of Past Research with Recommendations for Modifications and Future Research. Journal of Consumer Research, 15(3), 325–343. http://doi.org/http://dx.doi.org/10.1086/209170
Siahaan, F. O. P. (2013). The Effect of Tax Transparency and Trust on Taxpayers ’ Voluntary Compliance. GSTF Journal on Business Review, 2(3), 4–8. http://doi.org/10.5176/2010-4804
Taing, H. B., & Chang, Y. (2020). Determinants of Tax Compliance Intention : Focus on the Theory of Planned Behavior. International Journal of Public Administration, 1–12. http://doi.org/10.1080/01900692.2020.1728313
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Tarmidi, D., Murwaningsari, E., Umar, H., & Mayangsari, S. (2020). The Influence of Tax Compliance and Earnings Quality on Financial Performance ( Evidence from Indonesia and Thailand ). International Journal of Emerging Trends in Social Sciences, 8(2), 70–74. http://doi.org/10.20448/2001.82.70.74
Thanjunpong, S., & Awirothananon, T. (2019). The Effect of Tax Planning on Financial Performance in the Stock Exchange of Thailand. International Journal of Trade, Economics and Finance, 10(1), 25–29. http://doi.org/10.18178/ijtef.2019.10.1.632
Trivedi, V. U., Shehata, M., & Mestelman, S. (2005). ATTITUDES, INCENTIVES, AND TAX COMPLIANCE. Canadian Tax Journal, 53(1), 29–61.
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Ajzen, I. (2006). TPB Questionnaire Construction CONSTRUCTING A THEORY OF PLANNED BEHAVIOR QUESTIONNAIRE, 1–7.
Al-Zaqeba, M. A. A., & AL-Rashdan, M. T. (2020). Extension Of The TPB In Tax Compliance Behavior : The Role Of Moral Intensity And Customs Tax. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 9(04), 227–232.
Ali, I., Mursalim, & Nasaruddin, F. (2020). Several factors influence the willingness to Pay taxes. Point of View Research Accounting and Auditing, 1(July), 57–70.
Allingham, M, G., and, & Sandmo, A. (1972). Income Tax Evasion: A theoretical analysis. Journal of Public Economics, 1, 323–338. http://doi.org/10.4324/9781315185194
Amalia, F. A., & Wicaksono, A. P. N. (2020). Application of PP. No. 23 of 2018 and Tax Compliance: Implementation of Financial Reporting as a Moderation Variable. AKSES: Jurnal of Economic Dan Business, 15(2), 91–100. http://doi.org/10.31942/akses.v15i2.3782
Ariyanto, D. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. http://doi.org/10.1108/JMLC-06-2019-0047
Barus, S. A. H., Kamaliah, & Yuneita. (2016). The Influence Of Tax Access, Facilities, Taxation Socialization And Quality Of Service On Compliance Compulsory Motor Vehicle Tax. JOM Fekon, 3(1), 295–309.
Benk, S., Cakmak, A. F., & Budak, T. (2011). An Investigation of Tax Compliance Intention : A Theory of Planned Behavior Approach. European Journal of Economics, Finance and Administrative Sciences, 28(28), 180–188.
Bobek, D. D., & Hatfield, R. C. (2003). An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research In Accounting, 15, 13–38. http://doi.org/10.2308/bria.2003.15.1.13
Chude, D. I., & Chude, N. P. (2015). IMPACT OF COMPANY INCOME TAXATION ON THE PROFITABILITY OF COMPANIES IN NIGERIA: A STUDY OF NIGERIAN BREWERIES. European Journal of Accounting, Auditing and Finance Research, 3(8), 1–11.
Damayanti, T. W. (2012). CHANGES ON INDONESIA TAX CULTURE , IS THERE A WAY ? STUDIES THROUGH THEORY OF PLANNED BEHAVIOR. Journal of Arts, Science & Commerce, 3(4), 8–15.
Eileen, F., & Mangoting, Y. (2014). Pengaruh Sikap Ketidakpatuhan Pajak , Norma Subjektif , dan Kontrol Perilaku yang Dipersepsikan terhadap Niat Wajib Pajak Orang Pribadi untuk Melakukan Penggelapan Pajak. TAX & ACCOUNTING REVIEW, 4(1), 1–13.
Ermawati, N. (2018). PENGARUH RELIGIUSITAS, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK. Jurnal Stie Semarang, 10(1), 106–122.
Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. London: ADDISON-WESLEY PUBLISHING COMPANY.
Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23. http://doi.org/10.1016/j.newideapsych.2014.12.001
Hai, O. T., & See, L. M. (2011). Intention of Tax Non-Compliance-Examine the Gaps. International Journal of Business and Social Science, 2(7), 79–83.
Hanno, D. M., & Violette, G. R. (1996). An Analysis of Moral and Social Influences on Taxpayer Behavior. Behavioral research in Accounting, 8..pdf. Behavioral Research in Accounting, 8, 57–75.
Ilaiyyah, Y. (2019). PENGARUH TINGKAT PENGETAHUAN PERPAJAKAN, SANKSI, DAN RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PPh 21 (Studi pada Kantor Pelayanan Pajak Pratama Kudus). UNIVERSITAS ISLAM NEGERI WALISONGO SEMARANG.
James, S., Murphy, K., & Reinhart, M. (2005). Two New Surveys. AUSTRALIAN TAX FORUM Before, (20), 157–188.
Kantohe, M. S. S., & Kambey, J. (2021). Empirical Study of Moral Obligations , Trust in Government and Intention to Be Compliant toward Tax Compliance. International Journal of Applied Business and International Management (IJABIM), 6(3), 13–22. http://doi.org/https://doi.org/10.32535/ijabim.v6i3.1325
Kim, C. K. (2002). Does fairness matter in tax reporting behavior? Journal of Economic Psychology, 23(6), 771–785. http://doi.org/10.1016/S0167-4870(02)00138-1
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180. http://doi.org/10.1016/j.joep.2012.09.010
Kolodziej, S. (2011). The role of education in forming voluntary tax compliance. General and Professional Education, 2011(1), 22–25. Retrieved from http://genproedu.com/paper/2011-01/022-025.pdf
Kondelaji, M. H., Sameti, M., Amiri, H., & Moayedfar, R. (2016). Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran. Iranian Economic Review, 20(4), 579–595.
Koumanakos, E., Stantcheva, S., & Al-Karablieh, Y. (2021). Clearing the bar: Improving tax compliance for small firms through target setting. Journal of International Economics, 130, 103452. http://doi.org/10.1016/j.jinteco.2021.103452
Kristiana, I., Nurkatik, & Nurcahyono, N. (2021). The effect of sak emkm-based accounting implementation, accounting knowledge, education level, and revenue on msme taxpayer compliance in reporting its tax obligations during the covid-19 pandemic. Universal Journal of Accounting and Finance, 9(6), 1422–1432. http://doi.org/10.13189/ujaf.2021.090620
Kumaratih, C., & Ispriyarso, B. (2020). Pengaruh Kebijakan Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Pelaku UKM. Jurnal Pembangunan Hukum Indonesia, 2(2), 158–173. http://doi.org/10.14710/jphi.v2i2.158-173
Langham, J. A., Paulsen, N., & Härtel, C. E. J. (2012). Improving tax compliance strategies : Can the theory of planned behaviour predict business compliance ? EJournal of Tax Research, 10(2), 364–402.
Le, H. T. H., Tuyet, V. T. B., Hanh, C. T. B., & Do, Q. H. (2020). Factors affecting tax compliance among small-and medium-sized enterprises: Evidence from vietnam. Journal of Asian Finance, Economics and Business, 7(7), 209–217. http://doi.org/10.13106/jafeb.2020.vol7.no7.209
Malkawi, B. H., & Haloush, H. A. (2008). The Case of Income Tax Evasion in Jordan : Symptoms and Solutions. Journal of Financial Crime, 1–23. Retrieved from https://philarchive.org/archive/MALTCO-21
Matarirano, O., Tsoka, G. E. C., & Makina, D. (2019). Tax compliance costs and small business performance : Evidence from the South African construction industry Tax compliance costs and small business performance : Evidence from the South African construction industry. South African Journal of Business Management, 0–9.
Murphy, K. (2004). Aggressive tax planning: Differentiating those playing the game from those who don’t. Journal of Economic Psychology, 25(3), 307–329. http://doi.org/10.1016/S0167-4870(03)00011-4
Nasadyuk, I., & Mcgee, R. W. (2008). The Ethics of Tax Evasion : An Empirical Study of Business and Economics Student Opinion in Ukraine ∗. Taxation and Public Finance in Transition and Developing Economies. http://doi.org/doi: 10.1007/978-0-387-25712-9_35
Picur, R. D., & Belkaoui, R. A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180. http://doi.org/10.1108/14757700610668985
Pope, J., & Mohdali, R. (2010). The role of religiosity in tax morale and tax compliance. AUSTRALIAN TAX FORUM, 25(January), 565–596.
Pramuka, B. A., & Soedirman, J. (2022). MODEL KEPATUHAN PAJAK SUKARELA : INSENTIF PAJAK , KEPUASAN. In International Student Conference on Accounting and Business (pp. 422–439). Universitas jenderal Soedirman. Retrieved from http://jp.feb.unsoed.ac.id/index.php/scoab/article/view/3149
Putri, L. Y. (2017). The influence of attitude, subjective norm, and perceived behavioral control on individual taxpayer compliance in yogyakarta city. Jurnal Profita, (3), 1–19.
Rohemah, R., Kompyurini, N., & Rahmawati, E. (2013). ANALISIS PENGARUH IMPLEMENTASI LAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KABUPATEN PAMEKASAN. Jurnal InFestasi, 9(2), 137–146.
Rustiyaningsih, S. (2017). FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK. Widya Warta, (01), 114–128.
Sá, C., Martins, A., & Gomes, C. (2015). TAX MORALE DETERMINANTS IN PORTUGAL. European Scientific Journal, 11(10), 236–254.
Sanusi, S., Omar, N., Sanusi, Z. M., & Muslichah, I. (2021). The application of the responsive regulation theory on indirect tax compliance among small and medium enterprises in Malaysia. Management and Accounting Review, 20(2), 137–160. http://doi.org/10.24191/MAR.V20i02-06
Sarlina, L., Kurniawan, A., & Umiyati, I. (2019). Pengaruh akses pajak, fasilitas, kualitas pelayanan dan persepsi adanya reward terhadap kepatuhan wajib pajak kendaraan bermotor. FAIRVALUE: JURNAL ILMIAH AKUNTANSI DAN KEUANGAN, 1(2), 183–198.
Schoenmaker, S. De, Cauwenberge, P. Van, & Bauwhede, H. Vander. (2014). Effects of local fiscal policy on firm profitability. The Service Industries Journal, 34(16), 1289–1306. http://doi.org/10.1080/02642069.2014.942654
Sharma, A., & Sharma, R. (2022). Exploring Tax Decision Factors : A Perspective from North Indian Tax Practitioners. Journal of Tax Reform, 8(3), 285–297. http://doi.org/https://doi.org/10.15826/jtr.2022.8.3.122
Sheppard, B. H., Hartwick, J., & Warshaw, P. R. (1988). The Theory of Reasoned Action : A Meta-Analysis of Past Research with Recommendations for Modifications and Future Research. Journal of Consumer Research, 15(3), 325–343. http://doi.org/http://dx.doi.org/10.1086/209170
Siahaan, F. O. P. (2013). The Effect of Tax Transparency and Trust on Taxpayers ’ Voluntary Compliance. GSTF Journal on Business Review, 2(3), 4–8. http://doi.org/10.5176/2010-4804
Taing, H. B., & Chang, Y. (2020). Determinants of Tax Compliance Intention : Focus on the Theory of Planned Behavior. International Journal of Public Administration, 1–12. http://doi.org/10.1080/01900692.2020.1728313
Tariq, B. Y., & Abbas, Z. (2013). Compliance and multidimensional fi rm performance : Evaluating the ef fi cacy of rule-based code of corporate governance. Economic Modelling, 35(February), 565–575. http://doi.org/10.1016/j.econmod.2013.08.015
Tarmidi, D., Murwaningsari, E., Umar, H., & Mayangsari, S. (2020). The Influence of Tax Compliance and Earnings Quality on Financial Performance ( Evidence from Indonesia and Thailand ). International Journal of Emerging Trends in Social Sciences, 8(2), 70–74. http://doi.org/10.20448/2001.82.70.74
Thanjunpong, S., & Awirothananon, T. (2019). The Effect of Tax Planning on Financial Performance in the Stock Exchange of Thailand. International Journal of Trade, Economics and Finance, 10(1), 25–29. http://doi.org/10.18178/ijtef.2019.10.1.632
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Published
2023-12-29
How to Cite
Alvien , G., Siti , M., & Munawaroh , H. (2023). HUBUNGAN KEPATUHAN PAJAK DAN KEBERLANJUTAN UKM DALAM PERSPEKTIF PLANED BEHAVIOUR THEORY. JMD : Jurnal Riset Manajemen & Bisnis Dewantara, 6(2), 61-71. https://doi.org/10.26533/jmd.v6i2.1264
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