Taxpayer Compliance in SMEs Sector: A Theory of Planned Behavior

Made Sudiartana, Ni Putu Yuria Mendra


The low level of taxpayer compliance is assessed as one of the causes of not achieving the target of tax revenue in Indonesia. One of the efforts made by the government to optimize tax revenue is by requiring UMKM sector to fulfill the obligation of taxation. Based on the above, the researcher is interested to conduct research on taxpayer compliance of UMKM using the psychological approach that is Theory of Planned Behavior. This theory describes the effect of attitudes on behavior, subjective norms, and perceived behavioral control on taxpayer compliance intent and behavior. This research uses a survey method at formal UMKM in Bali Province. Methods of sampling using proportional random sampling. Data analysis using the Structural Equation Model (SEM). The results showed that attitudes toward behavior, subjective norms, and perceived behavioral control have an effect on one's intentions to comply with tax provisions. Nevertheless, perceived behavioral control variables have no direct effect on individual tax compliance behavior. The test results on the variable intention to comply with tax compliance behavior support Theory of Planned

JEL Classification: H24; H26; M41



compliance; tax; micro business

Full Text:



Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.

Ajzen, I. (2001). Nature and operation of attitudes. Annual Review of Psychology, 52(1), 27–58.

Ajzen, I. (2005). Attitudes, Personality, and Behavior. New York: McGraw-Hill Education (UK).

Ajzen, I., & Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behaviour. New York: Prentice-Hall.

Alim, S. (2009). Manajemen laba dengan motivasi pajak pada badan usaha manufaktur di Indonesia. Jurnal Keuangan dan Perbankan, 13(3), 444-461.

Awaludin, I. (2014). The influence of attitude, subjective norms, perceived behavior control and sanctions on taxpayers’ noncompliance with intention as the intervening variable (Survey on corporate taxpayers in Kendari Small Taxpayers Office). International Journal of Economic Research, 11(3).

Benk, S., Çakmak, A. F., & Budak, T. (2011). An investigation of tax compliance intention: a theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences, 28(28), 180–188.

Blanthorne, C. M. (2000). The role of opportunity and beliefs on tax evasion: A Structural Equation Analysis. Arizona State University.

Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2013). Analyzing the role of social norms in tax compliance behavior. Journal of Business Ethics, 115(3), 451–468.

Bobek, D. D., & Hatfield, R. C. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting, 15(1), 13–38.

Buchan, H. F. (2005). Ethical decision making in the public accounting profession: An extension of Ajzen’s theory of planned behavior. Journal of Business Ethics, 61(2), 165–181.

Cullis, J., Jones, P., & Savoia, A. (2012). Social norms and tax compliance: Framing the decision to pay tax. The Journal of Socio-Economics, 41(2), 159–168.

Damayanti, T. W., Subekti, I., & Baridwan, Z. (2015). Trust and uncertainty orientation: An efforts to create tax compliance in social psychology framework. Procedia-Social and Behavioral Sciences, 211, 938–944.

Endrianto, W. (2015). Prinsip Keadilan dalam Pajak atas UMKM. Binus Business Review, 6(2), 298–308.

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: BPFE Universitas Diponegoro.

Hai, O. T., & See, L. M. (2011). Behavioral intention of tax non-compliance among sole-proprietors in Malaysia. International Journal of Business and Social Science, 2(6), 142–152.

Hidayat, W., & Nugroho, A. A. (2011). Studi empiris theory of planned behavior dan pengaruh kewajiban moral pada perilaku ketidakpatuhan pajak wajib pajak orang pribadi. Jurnal Akuntansi Dan Keuangan, 12(2), 82.

Ibrahim, M., Musah, A., & Abdul-Hanan, A. (2015). Beyond enforcement: what drives tax morale in Ghana? Humanomics, 31(4), 399–414.

James, S., Murphy, K., & Reinhart, M. (2005). Taxpayer beliefs and views: two new surveys. Austl. Tax F., 20, 157.

Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34, 17–26.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.

Langham, J., Paulsen, N., & Hartel, C. E. J. (2012). Improving tax compliance strategies: Can the theory of planned behaviour predict business compliance? eJournal of Tax Research, 10(2), 364.

Lu, Y., Zhou, T., & Wang, B. (2009). Exploring Chinese users’ acceptance of instant messaging using the theory of planned behavior, the technology acceptance model, and the flow theory. Computers in Human Behavior, 25(1), 29–39.

Marandu, E. E., Mbekomize, C. J., & Ifezue, A. N. (2015). Determinants of tax compliance: A review of factors and conceptualizations. International Journal of Economics and Finance, 7(9), 207.

Marti, L. O., Wanjoh, M., Magutu, O., & Mokoro, J. (2010). Taxpayers’ attitudes and tax compliance behaviour in Kenya. African Journal of Business & Management, 1, 112–122.

Meng, C. L., Othman, J., D’Silva, J. L., & Omar, Z. (2014). Ethical decision making in academic dishonesty with application of modified theory of planned behavior: A review. International Education Studies, 7(3), 126.

Mustikasari, E. (2007). Kajian Empiris Tentang Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya. In Simposium Nasional Akuntansi X Makasar. (2017). Penerimaan Pajak. Retrieved September 20, 2016, from

Palil, M. R., & Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self-assessment system. African Journal of Business Management, 5(33), 12864.

Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545–556.

Pope, J., & Mohdali. (2010). The Role of Religiosity in Tax Morale and Tax Compliance. Australian Tax Forum, 25.

Razak, A. A., & Adafula, C. J. (2013). Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation, 5(3), 48–57.

Ritsatos, T. (2014). Tax evasion and compliance; from the neoclassical paradigm to behavioural economics, a review. Journal of Accounting & Organizational Change, 10(2), 244–262.

Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors Influencing the Whistleblowing Behaviour: A Perspective from the Theory of Planned Behaviour. Asian Journal of Business and Accounting, 10(2), 187–214.

Surat Edaran No. 02/PJ/2008 tentang Tata Cara Penetapan Wajib Pajak dengan Kriteria Tertentu (2008).

Trivedi, V. U., Shehata, M., & Mestelman, S. (2005). Attitudes, incentives, and tax compliance. Journal of Economic Psychology, 5, 371–384.

Yousafzai, S. Y., Foxall, G. R., & Pallister, J. G. (2010). Explaining internet banking behavior: Theory of reasoned action, theory of planned behavior, or technology acceptance model? Journal of Applied Social Psychology, 40(5), 1172–1202.

Zhang, J., Chiu, R., & Wei, L. (2009). Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of Business Ethics, 88(1), 25–41.



  • There are currently no refbacks.

Jurnal Keuangan dan Perbankan (Journal of Finance and Banking)

Diploma Program of Banking and Finance, Faculty of Economics and Business, University of Merdeka Malang

Published by University of Merdeka Malang

Mailing Address:
2nd floor Finance and Banking Building, Jl. Terusan Raya Dieng No. 57 Malang, East Java, Indonesia
Phone: +62 813-3180-1534

This work is licensed under a Creative
Commons Attribution-ShareAlike 4.0