scholarly journals Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing

2022 ◽  
Vol 10 (1) ◽  
pp. 8
Author(s):  
Mekar Satria Utama ◽  
Umar Nimran ◽  
Kadarisman Hidayat ◽  
Arik Prasetya
Keyword(s):  
Theory Of Planned Behavior ◽  
Structural Equation Model ◽  
Planned Behavior ◽  
Perceived Risk ◽  
Structural Equation ◽  
Equation Model ◽  
Quantitative Approach ◽  
Research Model ◽  
Compliance Behavior ◽  
Directorate General

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals, so the population of this study comprised of companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and Perceived Risk (X2) significantly influence Attitude (Y1). Furthermore, Attitude (Y1) has a positive and significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The novelties are the development of the Theory of Planned Behavior by involving other variables that affect taxpayer compliance behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as a moderating variable.

scholarly journals EXPLANATION OF HIGH SCHOOL STUDENTS’ SMOKING BEHAVIOR: A STRUCTURAL EQUATION MODEL APPROACH WITH THE THEORY OF PLANNED BEHAVIOR

2015 ◽  
Vol 14 (2) ◽  
pp. 172-182
Author(s):  
Dilek Sultan Acarli ◽  
Melek Yaman Kasap
Keyword(s):  
High School ◽  
High School Students ◽  
Theory Of Planned Behavior ◽  
Structural Equation Model ◽  
Planned Behavior ◽  
Structural Equation ◽  
Smoking Behavior ◽  
Psychological Theory ◽  
Equation Model ◽  
School Students

Smoking is a worldwide problem that threatens people’s health. The average age of smokers has decreased with each passing day. Thus, studies focusing on preventing children or teenagers from starting smoking or studies aiming to help people quit smoking are one of the most effective ways of the fight against smoking. In order to prevent smoking behavior of young people it is necessary to thoroughly examine the reasons of such behavior. In this study, smoking behavior of high school students was examined in the framework of Planned Behavior Theory, which is a socio-psychological theory (TPB, Ajzen, 1985). With the structural equation model, which was constructed by taking TPB components into account, factors affecting students’ smoking behavior were determined. Theory of Planned Behavior has explained the smoking behaviors of the participants in 72%. It was seen that the most important TPB component that affects students’ behavior is attitude, which is followed by subjective norm and perceived behavior control, respectively. The results indicate that one should work on attitude first and foremost, and thus on behavioral beliefs in order to make changes in the students’ tendency to smoke, in other words, in their behavior. Key words: health education, smoking, structural equation model, theory of planned behavior.

IMPLEMENTASI THEORY OF PLANNED BEHAVIOR (TPB) PADA PENGUKURAN PERSEPSI PENDAPATAN BUNGA BANK KONVENSIONAL

2020 ◽  
Vol 8 (2) ◽  
pp. 176-209
Author(s):  
Liana Dewi ◽  
Puji Lestari
Keyword(s):  
Theory Of Planned Behavior ◽  
Structural Equation Model ◽  
Planned Behavior ◽  
Structural Equation ◽  
Equation Model

Pengetahuan mengenai haramnya riba tengah berkembang pesat di masyarakat. Berdasarkan pada pengetahuan tersebut masyarakat terdorong untuk melakukan berbagai  usaha dalam menghindari riba salah satunya adalah dengan menghindari penerimaan bunga bank dari simpanan dananya di bank. Penelitian ini bertujuan untuk mempelajari faktor-faktor yang mempengaruhi niat serta tindakan masyarakat dalam menghindari pendapatan bunga bank dengan menggunakan Theory of Planned Behavior (TPB) sebagai dasar teori. Sampel dalam penelitian ini berjumlah 55 responden yang berasal dari komunitas bebas-riba. Data dikumpulkan melalui kuisioner yang terdiri dari 20 pernyataan dan dianalisis dengan Structural Equation Model (SEM). Hasil pengujian menyatakan bahwa sikap berpengaruh negatif terhadap niat individu untuk menghindari pendapatan bunga bank sementara norma subjektif berpengaruh sebaliknya, persamaan dari keduanya adalah pengaruhnya yang kurang kuat. Kontrol keperilakuan yang dipersepsikan memiliki pengaruh positif dan kuat terhadap niat, sama halnya dengan niat yang mempengaruhi tindakan penghindaran individu terhadap pendapatan bunga bank.

scholarly journals Validity test of the theory of planned behavior in college students’ withdrawal from smartphone dependence

2020 ◽  
Author(s):  
Heng Yue ◽  
Cuiyun Li ◽  
Min Liu ◽  
Ruyi Jin ◽  
Hugejiletu Bao
Keyword(s):  
College Students ◽  
Theory Of Planned Behavior ◽  
Structural Equation Model ◽  
Planned Behavior ◽  
Structural Equation ◽  
Principal Component ◽  
Subjective Norm ◽  
Equation Model ◽  
Perceived Behavioral Control ◽  
Actual Behavior

Abstract Smartphone usage has brought great convenience to our daily life. However, the detrimental consequences of smartphone dependence also require special attention. Based on the theory of planned behavior (TPB), this study designed a questionnaire to investigate college students’ withdrawal from smartphone dependence. The reliability and validity of the questionnaire were tested. The results showed that the reliability of the questionnaire was good (α = 0.84–0.94). The principal component analysis was conducted, contribution rates of these factors were moderately high (62.06%–82.35%). The validity was verified through confirmatory factor analysis. All the model fit indices were higher than the acceptable standard, which indicated the construct validity of the TPB questionnaire is good. The results of the multi-group structural equation model revealed that the model provided excellent fit to the data in each demographic group. The results of structural equation model presented that, in most demographic groups, students’ attitude, subjective norm, and perceived behavioral control of withdrawal from smartphone dependence positively influenced their behavioral intention. Furthermore, subjective norm was the most effective predictors in each group. However, part of the paths from intention to behavior failed to reach the significant level, and their coefficients are relatively small. This reveals the gap between college students’ withdrawal intention and their actual behavior, and there may be other factors influence the relationship between the two variables.

scholarly journals Analisis Niat Perilaku Anggota Komunitas Hijabers Surabaya Dalam Menggunakan Tabungan Syariah: Perspektif Theory Of Planned Behavior

2016 ◽  
Vol 8 (3) ◽  
Author(s):  
Cecia Rahmadanty ◽  
Masmira Kurniawati
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Structural Equation ◽  
Behavioral Control ◽  
Subjective Norm ◽  
Equation Model ◽  
Perceived Behavioral Control ◽  
Intention To Use ◽  
Control Belief ◽  
Community Members

A large number of muslim population in Indonesia have an impact on the development of muslim fashion in Indonesia and led to the emergence of muslim communities such as Hijabers Surabaya community. Hijabers Surabaya community also linked himself with sharia, such as cooperation with the islamic banking in which all community members will get free sharia account when joining the community.This research focuses on the behavior and attitude of community members towards the use of sharia account by using the theory of planned behavior perspective. This study used Structural Equation Model. Total participants in this study amounted to 150 members. The results obtained in this study is: (1) Behavior belief affect the attitude toward behavior. (2) Normative belief not effect the subjective norm. (3) Motivation to comply not effect the subjective norm. (4) Control belief affect the perceived behavioral control. (5) Attitude toward behavior affect the intention to use. (6) Subjective norm not affect the intention to use. (7) Perceived behavioral control not affect to the intention to use.

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