FAKTOR -FAKTOR PEMENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN (Studi Kasus Pada Perusahaan Manufaktur Di Semarang)

Abstract

This research was conducted to see the non compliance behavior ofcorporate taxpayer deputized by tax staff who worked in corporate is referred as tax professional. On research conducted by Mustikasari (2007), manyfactor influencing the level oftax compliance, like attitude, subjective norm, moral obligation, perceived behavior control, organizational climate, corporate facility, condition of corporate finance, intention, and non compliance tax. This research represent the examination repeat to research by Mustikasari by object research is manufacture corporate in Semarang. Population in this research is manufacture corporate in Semarang. Size measure of sample in this research pursuant to amount of employees in company. Sample used by counted 200 company, 32 big company and 168 middle company. And counted 155 tax professional got mixed up with this research. Analyses technique used by Structural Equation Modeling (SEM by using program ofAmos version S. Hypothesis in this research is effect of attitude to intention ; subjective norm to intention ; moral obligation to intention, perceived behavior control to intention ; intention to corporate tax non compliance ; perceived behavior control to corporate tax non compliance ; organization climate to corporate tax non compliance ; corporatefacility to corporate tax non compliance ;financial condition to corporate tax non compliance Result ofanalyses indicate that the effect of : Attitude toward non compliance behavior, Subjective norm, Moral obligation, Perceived behavior control on tax professional intention is positive and significant, Tax professional intention on corporate tax non compliance ispositive andsignificant, Perceived behavior control on corporate tax non compliance is negative and not significant. Perceived organizational climate on corporate tax non compliance is positive and not significant, Perceived corporatefacility on corporate tax non compliance is negative and not significant, Perceived corporate financial condition on corporate tax non compliance ispositive andnot significant. Keywords: corporate taxpayer, tax compliancefactors, manufacture corporate