Analisis Kepatuhan Sukarela Wajib Pajak Milenial Pengelola Family Business

Abstract

This research seeks to understand the phenomenon of voluntary compliance with millennial research objects managing family businesses. The data was obtained through direct interviews with informants and the research was conducted using the Theory of Triadic Influence approach framework. According to this theory, the factors that shape a person's behavior can be categorized based on the source of the factors. Intrapersonal sources which are from within the actor's person, interpersonal sources which are from the actor's environment, socio-cultural sources which are from circumstances or socio-cultural values widely applicable in the perpetrator's place of life. There is also reciprocal determinism which gives mutual influence between the three sources. This study found several factors that shape voluntary compliance behavior: trust in the government, religious teachings, tax awareness, perception of fairness, mass media, interaction with the surrounding environment, tax understanding, additional resources, subjective compliance, authority interaction, fear of sanctions, tax consultant and hope for the future.