FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK BADAN DI KABUPATEN TAKALAR

TINJAUAN EMPIRIS BERDASARKAN TEORI PERILAKU TERENCANA

Abstract

This study used a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 99 active corporate taxpayers in Takalar Regency. The research variables were analyzed using multiple linear regression to examine the effect of taxpayer attitudes (X1), subjective norms (X2), and perceived behavioral control (X3) on the level of corporate taxpayer compliance (Y) based on the framework of the theory of planned behavior. The results of the study indicate that corporate taxpayer attitudes have a positive and significant effect on tax compliance. Subjective norms also proved to be significant, indicating that social support and pressure from the environment play a significant role in encouraging compliance. Furthermore, perceived behavioral control was significant, indicating that the ability and ease of fulfilling tax obligations enhances compliance. Corporate taxpayer compliance is significantly influenced by attitudes, subjective norms, and perceived behavioral control. This study emphasizes the need for tax policies that emphasize not only supervision but also strengthening education, social development, and administrative ease. Tax authorities are advised to design responsive and behavior-oriented service strategies to encourage sustainable corporate taxpayer compliance.