Taxpayer Compliance in SME's Sector: A Theory of Planned Behavior

Abstract

This study aims to identify compliance with paying taxes using the Theory of Planned Behaviour (TPB).The variables used in this study are the attitude, Subjective norms and behavioural control to measure tax compliance, taxpayer with the subject of research at the Department of Cooperatives and SME's in the City of Depok, West Java. This research used primary data directly from the first party by distributing questionnaires directly to the SME's taxpayer. Data processing used SPSS version 25.0. The results of this research result the data that attitudes, norms and behavioural control Subjective Affect taxpayer compliance. Attitudes and behavioural control have a positive and significant to tax compliance while for subjective norms had a negative andsignificantto tax compliance. This shows that Taxpayers of Depok SME's pay taxes on their own awareness rather than the influence of opinions or suggestions from others.