Nilai-nilai etika berbasis kearifan lokal dan perilaku kepatuhan perpajakan


  • I Nyoman Putra Yasa Universitas Pendidikan Ganesha
  • Made Aristia Prayudi Universitas Pendidikan Ganesha



Theory of planned behavior, tri kaya parisudha, tax compliance behavior


By using the Theory of Planned Behavior perspective, this study aims to examine the role of the Tri Kaya Parisudha concept as a form of local wisdom based ethical value in influencing tax compliance behavior. Data are collected using survey method through self-administered questionnaires that are distributed to individual tax payers on 8 tax office areas in Bali Province of Indonesia. The data are then analyzed quantitatively by using Structural Equation Modeling (SEM). The results show that subjective norm and the Tri Kaya Parisudh- based ethical values have significant effecst on tax compliance intention. Meanwhile,  perceived behavior control and tax compliance intention have significant effects on tax compliance behavior.


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Author Biography

I Nyoman Putra Yasa, Universitas Pendidikan Ganesha

Jurusan S1 Akuntansi


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How to Cite

Yasa, I. N. P., & Prayudi, M. A. (2019). Nilai-nilai etika berbasis kearifan lokal dan perilaku kepatuhan perpajakan. Jurnal Ekonomi Dan Bisnis, 22(2), 361–390.




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