scholarly journals A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Veronica Sulistianingtyas ◽  
Rosidi Rosidi ◽  
Imam Subekti
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Attribution Theory ◽  
Behavioral Control ◽  
Tax Compliance ◽  
Positive Influence ◽  
Subjective Norms ◽  
Perceived Behavioral Control ◽  
Compliance Behavior ◽  
Positive Effect

This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance.

scholarly journals An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance

2018 ◽  
Vol 7 (1) ◽  
pp. 79
Author(s):  
Agnes Findia Novianti ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Structural Equation ◽  
Behavioral Control ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Tax Amnesty ◽  
Tax Noncompliance

The individual taxpayers’ low awareness has become the main problem of developing countries in tax aspect. Thus, this study aimed to examine the determinant factors of tax noncompliance using Ajzen’s (1991) Theory of Planned Behavior as a theoretical framework. Specifically, Tax Amnesty is added to the theory’s constructs: attitude, subjective norms, and perceived behavioral control. Tax Amnesty is expected to be a moderating influence. The population of this study is individual taxpayer in KPP Pratama Sukomanunggal. Based on convenience sampling method, the number of sample in this study are 145 samples. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS.3.0 and SPSS 21. The results indicated that first, attitude and subjective norms are significantly influence behavioral intention except perceived behavioral control. Second, the model including Tax Amnesty provides a significant influence of tax noncompliance in two constructs; attitude and subjective norms. However, the interaction effect of perceived behavioral control does not appear significantly.

scholarly journals APLIKASI THEORY OF PLANNED BEHAVIOR UNTUK MEMPREDIKSI PERILAKU MAHASISWA MEMBELI LAPTOP LENOVO (Studi Kasus: Mahasiswa FE- Unika Santo Thomas SU)

2019 ◽  
pp. 119-145
Author(s):  
Darwis Tamba
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Student Behavior ◽  
Behavioral Control ◽  
Descriptive Analysis ◽  
Total Sample ◽  
Positive Influence ◽  
Subjective Norms ◽  
Perceived Behavioral Control ◽  
Analysis Technique

The purpose of this study to analyze the application of theory of planned behavior to predict student behavior to buy Lenovo laptops. Benefits This study provides input to other researchers in conducting further research on the same topic and add insight and knowledge of researchers in the field of consumer behavior, especially about the application of theory of planned behavior to predict student behavior to buy a laptop lenovo. Total sample 96 respondents, data collection method through questioner and documentation, Descriptive analysis technique. The results showed based on the observed variables that: Attitudes, subjective norms and control behaviors felt by students FE Unika St. Thomas SU on average gives a positive influence on the behavior to buy branded Lenovo laptops. This is in line with the behavioral interest equation = BI = 0.44Ab + 0.16SN + 0.40PC. That is, the behavior of FE Unika St. Thomas SU to buy larger brand Lenovo laptops is influenced by attitudes of 0.44 (44%) than perceived behavioral controls of 0.40 (40% and subjective norms 0.16 (16%)). attributes that students place to win competition and preferably, laptop manufacturers increase the influence of subjective norms and perceived behavioral control by offering various benefits to consumers

scholarly journals NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI

2018 ◽  
Vol 7 (2) ◽  
pp. 1
Author(s):  
Afuan Fajrian Putra ◽  
Yestias Maharani
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Behavioral Control ◽  
Subjective Norm ◽  
Positive Influence ◽  
Subjective Norms ◽  
Perceived Behavioral Control ◽  
Behavior Intention ◽  
Economics Students ◽  
Perceived Behavior Control

This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention

Intention to adopt cryptocurrency: a robust contribution of trust and the theory of planned behavior

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro ◽  
Naimatullah Shah ◽  
Nadia A. Abdelmegeed Abdelwahed
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Online Survey ◽  
Behavioral Control ◽  
Perceived Behavioral Control ◽  
Cross Sectional ◽  
Content Type ◽  
Intention To Adopt ◽  
Positive Effect ◽  
Practical Implications

PurposeAt present, the adoption of cryptocurrency investment has brought consideration to the globe. The present paper attempts to investigate the intention to adopt cryptocurrency (IACR) among the potential investors of Pakistan.Design/methodology/approachThe theory of planned behavior (TPB) is applied to underpin the conceptual framework. The study uses a quantitative approach. The study collects cross-sectional data through an online survey questionnaire. In the last, the authors utilized 334 samples for outcomes.FindingsFindings of the SEM reveal a significant positive effect of attitude, subjective norms (SNs), perceived behavioral control (PBC) and trust on IACR.Practical implicationsThe outcomes of an investigation would develop further intention and trust towards cryptocurrency adoption. The results would support developing favorable policies regarding the reduction of the ban on cryptocurrency in Pakistan to make easier transactions of the investors further. Possibly, it brings several opportunities in all segments of society in making the digital transaction modes through cryptocurrency. Finally, the findings would further validate the TPB in the context of cryptocurrency.Originality/valueThe study provides a better understanding of cryptocurrency and investors IACR. The empirical evidence further develops the other individuals' intentions towards cryptocurrency usage.

Attitude, social norms, and perceived behavioral control influence the academic integrity-related behavioral intentions of graduate students

2021 ◽  
Vol 49 (4) ◽  
pp. 1-12
Author(s):  
Ting Yang ◽  
Yungui Wang ◽  
Jun Deng ◽  
Chunji Huang
Keyword(s):  
Graduate Students ◽  
Theory Of Planned Behavior ◽  
Social Norms ◽  
Planned Behavior ◽  
Academic Integrity ◽  
Behavioral Intentions ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Perceived Behavioral Control ◽  
Postgraduate Students

Graduate students have become the driving force of scientific research at Chinese universities. Therefore, further work is needed to understand what influences postgraduate students' academic integrity. Using the theory of planned behavior, this study investigated the relationships between postgraduates' attitude toward academic integrity, social norms (subjective, descriptive, and moral), perceived behavioral control, and intentions, and examined the moderating role of social identity in the relationship between social norms and intentions. We conducted a survey with 1,256 Chinese biomedical postgraduate students, and analyzed the data with structural equation modeling. The results show that attitude, subjective norms, descriptive norms, and perceived behavioral control influenced students' academic integrity-related behavioral intentions. The model explained over half of the variance in intentions, indicating that attitude, subjective norms, descriptive norms, and perceived behavioral control were the main variables influencing academic integrity-related behaviors. The theory of planned behavior can be applied in research on postgraduates' academic integrity.

scholarly journals Pengaruh Pendidikan Gizi Berbasis Theory of Planned Behavior untuk Mempromosikan Pembatasan Konsumsi Fast Food pada Siswi

2017 ◽  
Vol 1 (4) ◽  
pp. 351
Author(s):  
Wuri Rizki Handarbeny ◽  
Trias Mahmudiono
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Food Consumption ◽  
Fast Food ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Female Students ◽  
Perceived Behavioral Control ◽  
Nutritional Education ◽  
Fast Food Consumption

 Background: The incessant promotion of fast food make a perception that fast food is a trend among teenager.  Fast food consumption habits that have high calorie but low nutrients will causes nutritional problems in adolescents. Objectives: The purpose of this study aimed to determine effect of nutritional education based on theory of planned behavior to change knowledge, attitude, subjective norms, perceived behavioral control, intention, and limited fast food consumption among female students in Sidoarjo. Methods: This study was interventional quasi-experimental research. 32 female students (each 16 female students for interventional group and 16 female students for control group), were selected by simple random sampling. The education was provided based on theory of planned behavior in four sessions. The researcher-made questionnaire based on theory of planned behavior used for data collection.The questionnaire was completed by the students twice, before and three weeks after the implementation of nutritional education. Data were analyze using descriptive statistics, Mann-Whitney, and Wilcoxon Signed Ranks. Result: The results of this study show nutrition education based on theory of planned behavior influence knowledge (p<0.001), attitude (p<0.001), subjective norms (p=0.002), perceived behavioral control (p<0.001),intention (p<0.001), but doesn’t influence limited fast food consumption (p=0.570). Conclusion: Nutritional education based on the theory of planned behavior influence knowledge, attitude, subjective norms, perceived behavioral control, and intention, but not effect to limited fast food consumption. So, nutrition education designed based on TPB effective to be implementation of health promotion.ABSTRAK Latarbelakang: Gencarnya promosi fast food  menimbulkan persepsi bahwa makanan cepat saji merupakan tren dikalangan remaja. Kebiasaan konsumsi makanan cepat saji yang mempunyai tinggi kalori namun rendah zat gizi menimbulkan masalah gizi lebih dan defisiensi zat gizi mikro pada remaja.Tujuan: Tujuan penelitian ini dilakukan untuk mengetahui pengaruh pendidikan gizi berbasis Theory of Planned Behavior terhadap perubahan pengetahuan, sikap, norma subyektif, perceived behavioral control, intensi, dan konsumsi membatasi fast food pada siswi di SMA Negeri 2 Sidoarjo.  Metode: Penelitian ini dilaksanakan dengan metode quasy experimental pada 32 siswi (16 siswi kelompok kontrol dan 16 siswi kelompok perlakuan) dipilih menggunakan simple random sampling. Pendidikan gizi berbasis TPB dilakukan selama 4 sesi yiatu sesi sikap, norma subyektif, PBC, dan intensi. Kuesioner penelitian yang digunakan untuk meneliti berbasis TPB. Penilaian dilakukan dua kali, yaitu sebelum dan 3 minggu setelah edukasi. Data dianalisis secara deskriptif, uji Mann Whitney dan Wilcoxon Signed Ranks.Hasil: Berdasarkan hasil penelitian bahwa pendidikan gizi berbasis theory of planned behavior mempengaruhi pengetahuan (p<0,001), sikap (p<0,001), norma subyektif (p<0,002),  perceived behavioral control (p<0,001), dan intensi (p<0,001) tetapi tidak mempengaruhi perilaku siswi untuk membatasi fast food (p=0,570).Kesimpulan: Pendidikan gizi berbasis TPB dapat mempengaruhi sikap, norma subyektif, PBC, dan intensi tetapi tidak merubah perilaku membatasi fast food. Dengan demikian maka diperlukan pendidikan gizi yang berkelanjutan agar dapat merubah suatu perilaku pembatasan fast food.

Behavioral Intention of Traveling in the period of COVID-19: An application of the Theory of Planned Behavior (TPB) and Perceived Risk

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sujood - ◽  
Sheeba Hamid ◽  
Naseem Bano
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Behavioral Intention ◽  
Perceived Risk ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Aviation Industry ◽  
Perceived Behavioral Control ◽  
Essential Information ◽  
Content Type

Purpose This paper aims to examine travelers` behavioral intention of traveling in the period of coronavirus by employing the theory of planned behavior. The framework incorporates attitude, subjective norms, perceived behavioral control and a very crucial construct, i.e. perceived risk, as per the current critical scenario of COVID-19. Design/methodology/approach Data was collected using a survey instrument on the internet by posting the questionnaire link over social network web pages of online traveling websites. The data was analyzed using structural equations modeling with AMOS 22.0 and SPSS software, and the proposed hypotheses were statistically tested. The sample under consideration constitutes 417 responses. Findings Empirical findings suggest that attitude, perceived behavioral control and perceived risk are significant for predicting behavioral intention while subjective norms do not. And these variables explained about 35 percent of the variance in behavioral intention of traveling in the period of coronavirus. Research limitations/implications This study can benefit travelers, tourism and hospitality industry, governments, aviation industry and other relevant organizations as this paper offers the latest updates and essential information regarding traveler`s intention of traveling in the period of coronavirus. The study mainly focuses on India, so the generalizations of results to other countries are unwanted. Originality/value The primary value of this paper is that it tested the theory of planned behavior by incorporating perceived risk in the context of COVID-19. To the best of authors’ knowledge, in Indian context, there is no study which has tested the TPB by adding perceived risk in explaining the Indian citizens’ behavioral intention of traveling in the period of Coronavirus.

An Investigation of Entrepreneurial Intention Among University Students Using the Theory of Planned Behavior and Parents' Occupation

2020 ◽  
pp. 149-166
Author(s):  
Panagiotis A. Tsaknis ◽  
Alexandros G. Sahinidis
Keyword(s):  
Theory Of Planned Behavior ◽  
University Students ◽  
Planned Behavior ◽  
Latent Variables ◽  
Behavioral Control ◽  
Entrepreneurial Intention ◽  
Subjective Norms ◽  
Entrepreneurial Intentions ◽  
Perceived Behavioral Control ◽  
Policy Makers

The purpose of this paper is to investigate the entrepreneurial intention of university students using the Theory of Planned Behavior (TPB) and parents' occupation. A questionnaire based survey was employed for the data collection. A total of 1244 students participated in the survey. The sample was a convenience one given that the resources available were limited. The size of the sample allows us to proceed with reliable statistical analyses and produce valid conclusions. The findings of our research showed that perceived behavioral control, subjective norms, attitude and parents' occupation are important variables influencing entrepreneurial intention. The variable that affects entrepreneurial intention the most is attitude. The findings led support to the theory and the hypotheses proposed. These findings indicate that the recommended model can be used to explain a large part of variation in entrepreneurial intention. This study, contributes to the entrepreneurial intention literature providing empirical evidence to help formulate policies encouraging university students' entrepreneurship practices, attracting the interest of both educators and policy makers. This evidence will become increasingly important, as research in the field of entrepreneurship continues to place models of entrepreneurial intentions at the center of our understanding of the entrepreneurial process. Future studies could investigate the validity of the findings reported here, in different contexts using more variables, not included in this study and inquire the potential existence of latent variables which may be confounding the relationships discussed in this paper.

scholarly journals Personal and Media Factors Related to Citizens’ Pro-environmental Behavioral Intention against Haze in China: A Moderating Analysis of TPB

2020 ◽  
Vol 17 (7) ◽  
pp. 2314 ◽  
Author(s):  
Xiaodong Yang ◽  
Liang Chen ◽  
Lai Wei ◽  
Qi Su
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Behavioral Intention ◽  
Online Survey ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Perceived Behavioral Control ◽  
Mediating Role ◽  
Media Messages ◽  
Moderating Role

This study extends the theory of planned behavior by taking communication factors into account to examine the determinants of pro-environmental behavioral intention in haze mitigation. Unlike other theory of planned behavior (TPB) extension studies, we shift the focus of inquiry from examining the mediating role of TPB variables to investigating the moderating role in promoting pro-environmental behavior. Using an online survey in China, the results indicated that attitude, subjective norms, perceived behavioral control, and attention to haze-related efficacy messages were positively associated with pro-environmental behavioral intention. Notably, attention to haze-related threat messages had no significant relationship with behavioral intention. Moreover, moderation analyses revealed that the interaction effects between attention to efficacy messages and attention to threat messages on behavioral intention vary among people with different attitude, subjective norms, and perceived behavioral control. Theoretically, this study contributes to the literature of the TPB by analyzing its moderating role in promoting behavior change. Findings from this study suggest the importance of disseminating distinctive media messages to audiences with different personality traits, which is beneficial for practitioners to tailor specific messages in environmental campaigns.

scholarly journals The Continuous Intention of Older Adult in Virtual Reality Leisure Activities: Combining Sports Commitment Model and Theory of Planned Behavior

2020 ◽  
Vol 10 (21) ◽  
pp. 7509 ◽  
Author(s):  
Mei-Yuan Jeng ◽  
Tsu-Ming Yeh ◽  
Fan-Yun Pai
Keyword(s):  
Older Adults ◽  
Virtual Reality ◽  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Behavioral Control ◽  
Leisure Activities ◽  
Strong Support ◽  
Positive Influence ◽  
Perceived Behavioral Control ◽  
Continuance Intention

Digital devices are being increasingly adopted for healthcare purposes. The present study investigates the continuous intention of older adults in virtual reality leisure activities by using a sports commitment model and the theory of planned behavior to develop a new planned behavior model, and by testing the model using a sample of 388 older adults following three months of firsthand experience. The results show that sports commitment has a positive influence on continuance intention, and subjective norms and perceived behavioral control are the strongest predictors of continuous intention in virtual reality leisure activities. Further, the participation of the older adults in virtual reality leisure activities requires strong support from society as well as friends and family in order to produce continued participation. Perceived behavioral control shows that when individuals have more resources and opportunities, they face fewer expected obstacles and have greater continuance intention. In addition, the present study demonstrates that attitude influences behavioral intentions.

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