摘要：AbstractThis study examined the behavior of the taxpayer in relation to tax compliance. This study developed the Theory of Planned Behavior in relation to taxation by adding the trust and uncertainty orientation. This study provides empirical evidence that the whole model in the theory of planned behavior is supported. In addition, the influence of the perception of the government which is the operationalization of Fiscal Theory of Psychology against intention to comply is also supported. Empirical evidence supports trust as a moderating variable but not support the uncertainty orientation as moderating variables
