PENGARUH KARAKTERISTIK INDIVIDU, KONDISI KEUANGAN DAN IKLIM ORGANISASI TERHADAP KETIDAKPATUHAN WAJIB PAJAK
Prabowo Yudo Jayanto
Abstract
Individual characteristic is a human behaviour in managements, a manager have to know such behaviour,that every individual has his/her characteristic which determines individual behaviour, which finally results in theindividual motivation. Individual characteristic will be reflected a behavior, subjective norm, moral obligation, taxknowledge, attitude toward non compliance and other variable, such as perceived corporate financial condition,perceived organizational condition climate. It is expected that all variables can discribe that there is a coordinationbetween corporate tax and non compliance. The study uses Structural Equation model with Smart PLS.The sample ofthe study is tax poffesional in the middle and high industry company in Malang. The result shows that only subjectivenorm variable influencing the attitude of non compliance, but, not influencing the other attitude variable of noncompliance.
Keywords: Individual characteristic, corporate financial condition, organizational climate, and attitude towardnon compliance
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Alamat Penerbit: Gedung C6 Lantai 2 Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Semarang, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229. Telp./Fax.: 62-24-8508015, Email: jurnal.manajemen.unnes@gmail.com
Posted by bowosukses
on 5:36 AM. Filed under
IKLIM,
INDIVIDU,
KARAKTERISTIK,
KETIDAKPATUHAN,
Keuangan,
KONDISI,
Organisasi,
PAJAK,
PENGARUH,
TERHADAP,
WAJIB
.
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