Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

Purpose: This research aimed to analyze the factors that most taxpayers consider when complying, using variables of Theory Planned Behavior, which include attitude, subjective norms, and behavior control. Additionally, it explored use demographic psychographic as intervening in compliance behavior. Theoretical framework: employs Behavior (TPB) investigate Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, well factors. Methodology: uses quantitative methods form an experimental design explicate phenomena test existing hypotheses. The ultimate aim is establish causal relationships between independent variables, including control, intention, taxpayer behavior, population comprises from Kalimantan Selatan province, consisting 267 respondents. Findings: result showed (1) attitude has no significant effect on intention paying taxes, (2) control a but (3) norms have (4) (5) only affects do not taxes. Research, Practical & Social implications: Originality: novel findings this are context enhance societal variables.