PENGARUH NORMA - NORMA SOSIAL TERHADAP PERILAKU KEPATUHAN PAJAK USAHA MIKRO, KECIL, dan MENENGAH (UMKM)

The purpose of this study is to explore more carefully and detail the role of social norms in Indonesian tax compliance. Research on the influance of social norms has been performed in various countries, but the comprehensive research on SMEs social norms yet performed. This social norms are identified from the social norms by Cialdini and Trost (1998), which idenfied on four norms there are descriptive norm, injunctive norm, subjective norm, and personal norm. This study examined the direct or indirect influance of descriptive norm, injunctive norm, subjective norm, personal norm on tax compliance which. The sample in this study is the individual taxpayer whose income is from independent activities (SMEs) in Yogyakarta. The data collection methods in this study is surveys. Questionnaires can be used in this study is 105 questionnaire. Seven Point Likert scale from 1 to 7 scale used in this questionnaires. Hypothesis testing using SEM (Structural Equation Modeling). SEM analysis tools used are SEM PLS (Partial Least Squares) WarpPLS 3.0. The results of this study is that descriptive norm is not in directly or indirectly influance to tax compliance. Injunctive norm is directly influance on tax compliance, but not indirect influance on tax compliance. Subjective norm is directly influance on tax compliance, but not indirect influance on tax compliance. Personal norm is not directly influance on tax compliance