Penelitian ini bertujuan untuk mengetahui pengaruh variabel yang terdapat dalam Theory of Planned Behaviour yakni sikap, norma subjektif, kontrol perilaku serta niat terhadap kepatuhan wajib pajak. Variabel kontrol perilaku dalam penelitian ini direfleksikan oleh tingkat ekonomi dan pengetahuan perpajakan. Objek yang diteliti adalah wajib pajak Pajak Bumi dan Bangunan di Surabaya. Sampel yang digunakan adalah 138 wajib pajak PBB yang dipilih menggunakan teknik simple random sampling.

Penelitian dilakukan dengan menggunakan data primer melalui kuesioner dengan analisis data melalui pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) dengan program aplikasi WarpPLS 3.0. Hasil pengujian menunjukkan bahwa sikap, norma subjektif, dan kontrol perilaku berpengaruh positif terhadap niat. Niat dan Kontrol Perilaku berpengaruh positif terhadap kepatuhan wajib pajak PBB..

Kata Kunci: Sikap, Norma Subjektif, Kontrol Perilaku, Niat, Kepatuhan Wajib Pajak PBB

The purpose of this study was to determine the effect of variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, behavioral control, and intention of taxpayer compliance. The behavioral control variables in this study are reflected by the level of economy and knowledge of tax. The object under study is the land and building tax taxpayer in Surabaya. The sample was 138 Land and Building taxpayers selected using simple random sampling technique.

The study was conducted using primary data through a questionnaire with data analysis Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application program. The results show that attitudes, subjective norms, and behavioral control have a positive effect intention. Intention and behavioral control has a positive effect on land and building tax compliance.

Keywords: Attitudes, Subjective Norms, Behavior Control, Intention, Land and Building Tax Taxpayer Compliance