The Effect Of Social Norms On Tax Payer Compliance Behavior

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Yasyika Nuarita Putri

Abstract

This study aims to analyze the influence of descriptive norm, injuctive norm,
subjective norm and personal norm on tax compliance. This research was
conducted on individual taxpayer in the Kabupaten Sukoharjo. This research
used quantitative method. The sample used in this study were 100 respondents
individual taxpayer. The data retrieval technique of this study uses simple
random sampling. The data analysis technique used is multiple regression using
SPSS 22.0 program.The result showed that the descriptive norm and subjective
norm had a significant positive effect on tax compliance. While the injungtive
norm and personal norm did not affect on tax compliance.

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