DETERMINAN KEPATUHAN WAJIB PAJAK BADAN (Studi Kasus di KPP Pratama Salatiga)

Abstract

This reserach aims to examine and analyze the effect of perceived behavioral control, financial condition, the condition of
its facilities and the organization climatic conditions on tax compliance manufacturing industry. The population in this
study is the Corporate Tax payers manufacturing industry in the territory of Salatiga STO. Sample selection method used
was convinience sampling. The data analysis technique used is multiple regression linier analysis. Based on the results of
tests performed can be found that the perception of behavioral control, financial condition, the condition of its facilities
and the organization climatic conditions and a significant positive effect on tax compliance entities, either partially or
simultaneously
Keywords: perceived behavioral control, financial condition, the condition of its facilities, the organization
climaticconditions and compliance corporate tax payers