Faktor Perilaku Dan Lingkungan Organisasi Yang Mempengaruhi Ketidakpatuhan Tax Professional Dalam Melaksanakan Kewajiban Perpajakan Pada Perusahaan Industri Pengolahan Di Surabaya

• Main Author: Ella Mustikasari
• Format: Theses and Dissertations NonPeerReviewed
• Language: English
• Published: 2008
• Subjects: HB Economic Theory; HC79 Special topics-Including air pollution, automation,consumer demand, famines, flow of funds,etc.
• Online Access: https://repository.unair.ac.id/119346/2/KKB%20KK%20DIS%20E%2010%2009%20MUS%20F.pdf; https://repository.unair.ac.id/119346/; http://lib.unair.ac.id
• Institution: Universitas Airlangga

This study examines the direct and indirect effects of 7 exogenous variables Toward 2 endogenous variables. The exogenous variables are attitude toward non Compliance behavior, subjective norm, moral obligation, perceived behavioral Control, perceived corporate financial condition, perceived corporate facilities, Perceived organizational climate. The endogenous variables are tax professional Intention and corporate tax non compliance. This study is an extension of previous Behavioral and tax research done by slemrod (1992, bradley (1994, toulson and Smith (1994), hanno and violette (1996), kaplan, newbery and reckers (1997), Blanthome (2000), vardi (2001), bobek and hatfield (2003), and siahaan (2005). This study was conducted to investigate corporate tax non compliance Behavior, especially large and medium size manufacturing companies in surabaya, East java. Research design is survey research using questionnaire as instrument. The Rerspondents of the study are tax professionals who have at least 1 year experience as Tax professional in the manufacturing company. Two hundred and thirty three tax Professionals of 124 companies participated in this study. The data was analysed Using structural equation modeling (sem) with amos version 5. The findings of this study show that, the effect of: 1 attitude toward non Compliance behavior on tax professional intention is positive and significant; 2 Subjective norm on tax professional intention is negative and significant; 3 moral Obligation on tax professional intention is negative and significant; 4 perceived Behavioral control on tax professional intention is negative and significant; 5 Perceived behavioral control on corporate tax non compliance is positive and Significant; 6 tax professional intention on corporate tax non compliance is positive And significant; 7 perceived corporate financial condition on corporate tax non Compliance is negative and significant; 8 perceived corporate facilities on corporate Tax non compliance is negative and significant; and 9 perceived organizational Climate on corporate tax non compliance is negative and significant.