ManuScript Details
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Paper Id:
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IJARW1548
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Title:
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SUBJECTIVE NORM AND CULTURAL OF TAXPAYER COMPLIANCE MODERATED BY INTENTION
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 3 Issue 6 |
| Pages: |
10
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| Published On: |
12/9/2021 9:29:58 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Asrini |
| Institute: |
STIE Ichsan Sidenreng Rappang |
Co - Author Details
| Author Name |
Author Institute |
| Andi Kusumawatii |
STIE Ichsan Sidenreng Rappang |
| Haliah |
STIE Ichsan Sidenreng Rappang |
Abstract
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Research Area:
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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. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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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.
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MLA
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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.
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APA
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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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SUBJECTIVE NORM AND CULTURAL OF TAXPAYER COMPLIANCE MODERATED BY INTENTION
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SUBJECTIVE NORM AND CULTURAL OF TAXPAYER COMPLIANCE MODERATED BY INTENTION
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