Faktor Apa Saja yang Mempengaruhi Niat Orang Pribadi Melakukan Penghindaran Pajak ( Studi Kasus Mahasiswa Politeknik Negeri Batam)

Abstract

The aim of this research is to obtain empirical evidence about the influence of attitudes, subjective norms, level of perceived behavioral control, moral and ethical obligations of tax avoidance on individuals' intentions to avoid taxes. The data used in this research is primary data by distributing questionnaires to 2nd and 4th semester students registered in the Business Management, Managerial Accounting and Accounting regular class study programs at the Batam State Polytechnic. This research uses purposive sampling as a sample collection method. By using the Slovin model the number of samples selected was 184 students. This research uses a multiple linear regression test to test the influence of student intentions on tax avoidance. The research results show that attitudes, subjective norms, the level of perceived behavioral control and a person's ethical perception when imposing taxes is used for good purposes have a positive effect on the intention to avoid taxes. A person's ethical perception when imposing taxes is used for bad purposes has a negative effect on the intention to avoid taxes. Meanwhile, moral obligations have no effect on the intention to avoid tax.