ANALISIS PERILAKU PATUH MEMBAYAR PAJAK PADA WAJIB PAJAK DI KABUPATEN PASAMAN BARAT DENGAN APLIKASI THEORY OF PLANNED BEHAVIOR

Abstract

The awareness of tax payer very important to maximizing government tax revenue. This research was conducted by applying the theory of planned behavior to investigate the behavior of tax payers in West Pasaman in order to understand the factors that drive them to fulfill their obligations. The study population was all tax payers in West Pasaman. The test results showed that attitude is not significant effect on intention and behavior, while subjective norms, legal sanctions and perceived behavioral control have a significant effect. Legal sanctions is the most influential variable on the intention and behavior. So, it’s meaning that obligation to pay the tax isn’t the impact of a positive attitude, but the threat of legal sanctions are key drivers. The results provide the practical implications for the tax institutions, especially in West Pasaman, to increase the tax revenue in the short term can through legal approach. But for the long term, the level of awareness of the tax payers must be develop and need a consistent attitude of the tax authorities as a clean government. Keywords : Behavior, intention, attitude, subjective norm, legal sanctions and perceived behavioral control