摘要：Studies on tax generally focus on factors related to willingness of tax payers to pay their taxes. The present research develops previous study models by adding two new variables. The first one is perception on the taxing officers and the second one is criteria of complying tax payers. This study also employs an underused theory, the theory of planned behavior. Based on the data gathered from 150 respondents, this study confirms the theory. More specifically, the awareness of tax payers, good perception on the effectiveness of tax service system, and percep- tions on the criteria of complying tax payers positively influence the overall willingness to pay taxes. Meanwhile, perceptions on taxing officers and knowledge and understanding on tax regula- tions do not influence the willingness of personal tax payers to pay taxes.
