PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP KEPATUHAN PAJAK UMKM DI PAMEKASAN

Abstract

This research aims to test MSME Taxpayer Compliance in Pamekasan. To test tax compliance, one can approach the economic and psychological factors of a taxpayer himself. This research uses a psychological approach, namely attitudes, subjective norms, and perceived behavioral control. This research uses quantitative data by distributing questionnaires as the primary data source and containing various types of tests. Instrument test, classical assumption test and multiple linear regression test. This research obtained the following results: subjective norms have a partially positive and significant effect on taxpayer compliance, attitude has a partially positive and significant effect on taxpayer compliance, behavioral control has a partially negative and significant effect on taxpayer compliance, and subjective norms, attitudes, and perceived behavioral control simultaneously have a positive and significant effect on taxpayer compliance.