Attitude toward the behavior, perceived behavioral control, sunset policy and corporate tax compliance in primary tax office palembang ilir timur
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.