The level of tax compliance in Indonesia is still low, as evidenced by the tax gap and the low tax ratio. Therefore, given that the level of tax compliance influence on the increase in tax revenue, it should be required intensive study of the factors that influence the level of tax compliance. This study is aimed to analyse the influence of variable that included in Theory of Planned Behavior (Ajzen, 1991) there are attitude, perceived behavioral control on corporate tax compliance. This study also examined whether the sunset policy influence intentions on corporate tax compliance. Data used in this study are primary data with the instrument used was a questionnaire. The sample used in this study were 180 corporate taxpayers registered in Primary Tax Officees Palembang Ilir Timur. This research uses Structural Equation Modeling (SEM) with AMOS 22. Hypothesis testing results indicate that attitudes and perceived behavioral control effect on corporate tax compliance intentions, while the sunset policy does not affect the intention of corporate tax compliance. The study results also show that perceived behavioral control have no direct influence on corporate tax compliance. Results of the most recent test was the intention has no effect on corporate tax compliance. Limitations of this study, the research sample was just taken out of taxpayers registered in one Primary Tax Office, this study used a survey method that cannot control the respondents if the respondent is not honest, and variables tested only five variables that influences arising out of the variables used cannot be proven scientifically.
Prof. Dr. Bilal BİLGİN