The Examination of Tax Evasion Behavior of Tax Payers from The Perspective of Planned Behavior Theory

This study aims to examine: (1) the impact of attitudes of non-compliance with tax evasion practices with non-compliant behavioral intentions as intervening variables, (2) the effect of low subjective norm on behavioral practices of tax evasion with the intention as an intervening variable, (3) the effect of low perceived behavioural control against the practice of tax evasion behaviour with intent as an intervening variable, (4) the effect of non-compliant behaviour intention to conduct with the practice of tax evasion. The main data in this research was a questionnaire. The population in this study were individual taxpayers which registered in the Kantor Pajak Pratama Singaraja. The samples were determined using insidental sampling technique through Slovin formula and this research method analyzed 270 respondents. Data were analyzed using multiple regression analysis. The results show that (1) the attitude of non-compliance has a direct and indirect influence on the practice of tax evasion practices with non-compliant behavioral intentions as an intervening variable, (2) low subjective norms are shown not have a direct influence on the behaviour of tax evasion practices. However, the low subjective normis proved to have an indirect influence on the behavior of the tax evasion practice with intent as an intervening variable, (3) the effect of low perceived behavioural controlhas a directly effect or indirectly effect to the behaviour of the tax evasion practice with the intention to disobey as an intervening variable, (4) intention to disobey has no influence on the behaviour of tax evasion practices.