SUBJECTIVE NORM AND CULTURAL OF TAXPAYER COMPLIANCE MODERATED BY INTENTION

Paper Id:	IJARW1548
Title:	SUBJECTIVE NORM AND CULTURAL OF TAXPAYER COMPLIANCE MODERATED BY INTENTION
Published in:	International Journal Of All Research Writings
Publisher:	IJARW
ISSN:	2582-1008
Volume / Issue:	Volume 3 Issue 6
Pages:	10
Published On:	12/9/2021 9:29:58 PM (MM/dd/yyyy)

Name:	Asrini
Institute:	STIE Ichsan Sidenreng Rappang

Author Name	Author Institute
Andi Kusumawatii	STIE Ichsan Sidenreng Rappang
Haliah	STIE Ichsan Sidenreng Rappang

Research Area:	Accounting, Banking
KeyWord:	Subjective Norms, Siri Na Pesse, Taxpayer Compliance, Intentions
Abstract:	This research aims to analyze and examine the effect of subjective norms and Siri' Na Pesse Cultural Values on restaurant taxpayer compliance with intention as a moderating variable. The total sample of this research is 90 people. Of these, 37 respondents are restaurant owners while 53 respondents are restaurant employees. Then from the respondent's type of business, there are 79 types of restaurant businesses, 3 types of cafes, and 8 types of coffee shop businesses. The procedure for collecting data is done by distributing questionnaires to respondents who are samples from the study. Data were analyzed using Path Analysis using Partial Less Square (PLS) application. The findings of this study are subjective norms have a positive and significant effect on restaurant taxpayer compliance, Siri' Na Pesse culture has a positive and insignificant effect on restaurant taxpayer compliance. Intention does not strengthen the relationship of Subjective Norms to Restaurant Taxpayer Compliance. However, the Intention strengthens the Siri'na Pesse Cultural relationship with Restaurant Taxpayer Compliance. The findings of this study are important because they can providecontribution to local government to formulate policies in the context of restaurant tax revenues for regional development.

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IEEE	Asrini, Andi Kusumawatii, Haliah, "SUBJECTIVE NORM AND CULTURAL OF TAXPAYER COMPLIANCE MODERATED BY INTENTION", International Journal Of All Research Writings, vol. 3, no. 6, pp. 10-19, 2021.
MLA	Asrini, Andi Kusumawatii, Haliah "SUBJECTIVE NORM AND CULTURAL OF TAXPAYER COMPLIANCE MODERATED BY INTENTION." International Journal Of All Research Writings, vol 3, no. 6, 2021, pp. 10-19.
APA	Asrini, Andi Kusumawatii, Haliah (2021). SUBJECTIVE NORM AND CULTURAL OF TAXPAYER COMPLIANCE MODERATED BY INTENTION. International Journal Of All Research Writings, 3(6), 10-19.

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Indian National Centre, India National Science Library, NISCAIR

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