| Summary: | 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.
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