KEPATUHAN WAJIB PAJAK BADAN DALAM PERSPEKTIF TAX PROFESSIONAL (Studi Kasus Industri Garment Semarang)

Abstract

In order to increase revenues in today's world where competition in the form of business intensifies, the government
needs to do some efforts and policies in the field of taxation. One cause is not optimal tax revenues caused by the
level of tax compliance and private entities in paying taxes is still very low. The diversity profile of someone from
differences in gender, age, and education level, then weak and pemahamaan knowledge, the financial condition of
the company, the company's environmental, behavioral control and subjective norms someone who causes the
taxpayer compliance rate in Indonesia is still low in addition to lack of awareness of the taxpayer in paying taxes.
Sample in this study was chosen by 73 respondents by using purposive sampling and convenience on tax
professionals who work in the garment industry in the city of Semarang. Data obtained by distributing
questionnaires. Data analysis was performed using multiple linear regression analysis. The results of this study
indicate that knowledge and understanding of tax laws are significant positive effect on tax compliance agencies,
financial condition was not significant positive effect on tax compliance agencies, corporate environment is
significant positive effect on compliance with corporate taxpayers, control the behavior of a significant positive
effect on tax compliance body, and subjective norm significant positive effect on tax compliance body.
Key words : compliance with corporate taxpayers, knowledge and understanding of tax laws, the financial
condition of the company, the company environment, behavioral control and subjective norms.