DETERMINAN PERILAKU KEPATUHAN PAJAK PADA PROFESI DOKTER

Lalu Hakiki, Taufik Raharjo

Abstract


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.

Full Text:

PDF


DOI: https://doi.org/10.31957/keuda.v3i3.703

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Jurnal Kajian Ekonomi dan Keuangan Daerah

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

__________________________________________________________________________________________________________
Print ISSN : 2477-7838 | e-ISSN : 2581-0286

Creative Commons License
The Journal Keuda work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

INDEXED BY:
sinta   googlescholar   Garuda   neliti   ICI   SIS