Posted on January 10th, 2012 at 2:40 PM by Bambang Purnomosidhi

This research analyzes the influence of variables in the Theory of Planned Behavior: attitude toward the behavior, subjective norm, and perceived behavioral control toward tax compliance with intention as intervening variable. This study also examined whether the Sunset policy influenced the intention toward tax compliance. The samples of this study were tax professionals as representative of corporates tax payer listed in KPP Pratama Jakarta Pluit. Research design was survey research using questionnary as instrument. The amount of of the sample was 86 tax professionals. The data was analysed using Partial Least Square (PLS) with SmrtPLS.

The result of this study showed that attitude toward tax compliance and perceived behavioral control influenced the intention of tax compliance, while subjective norm and sunset policy did not influence the intention of tax compliance. The result of study also showed that perceived behavioral control influenced tax compliance directly. The last result was intention influenced tax compliance.

Key word: attitude toward the behavior, subjective norm, perceived behavioral control, sunset policy. (Baca fulltext: Pengaruh sikap dll thd kepatuhan WP)

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