The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance

摘要

This study examined the behavior of the taxpayer in relation to tax compliance. This study developed the Theory of Fiscal Psychology and Subjective Norm to explain tax compliance behavior. The research sample of 323 individual taxpayers in the Central Java. Data collection was conducted by survey method. This study provides empirical evidence that Theory of Fiscal Psychology and Subjective Norm can explain tax compliance behavior. This means that the tax compliance behavior is influenced by the intention to comply, while the intention to comply is influenced by subjective norms and of the perception of the government.