FAKTOR -FAKTOR PEMENGARUHTINGKAT KEPATUHAN WAJIBPAJAK BADAN (Studi Kasus PadaPerusahaan Manufaktur Di Semarang)

TL;DRAbstract

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 r

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