摘要：Indonesian tax reform in 1983 changed the collection system. It reformed the official assessment system into the self-assessment system. Changes to the collection system pose new problems in tax compliance. The level of Indonesian tax compliance is low. This is exhibited through the value of Indonesia's tax ratio which is below the standard. This study aimed to determine the factors that influence the compliance behavior of individual taxpayers in Indonesia. This study used the Theory of Planned Behavior approach. The variables used in this study were attitudes, subjective norms, perceived behavioral control, tax system, tax authorities, tax compliance intentions, and tax compliance behavior. The research result indicates that attitudes, perceived behavioral control, tax system, and tax authority variables influence tax compliance intention. The behavioral intention variables affect tax compliance behavior.
关键词：Tax compliance intention; tax compliance behavior; theory of planned behavior
