摘要：Taxes are among the most dominant state revenue sources in Indonesia, yet tax compliance is still low. The most considerable tax revenue comes from corporate taxpayers. For personal tax collection, the challenge is on detection and monitoring. Thus, it is essential to know the factors affecting tax compliance. This study focused on understanding the factors that influence taxpayer compliance from a psychological perspective. The study employed two theories, the Theory of Planned Behavior and its development, the Hofstede's Cultural Dimensions—the latter involved power distance and uncertainty avoidance. This study was explanatory research with a mail survey research method. Sampling was done by using a snowball sample and judgment sample. The number of samples was 200 taxpayers in Java Island. The results showed that attitudes, subjective norms, perceived behavior control, power distance, and uncertainty avoidance significantly affected behavioral intention, while behavioral intention significantly affected tax compliance behavior. However, perceived behavioral control did not affect tax compliance behavior.
关键词：Tax compliance behavior;Theory of Planned Behavior;Hofstede's Cultural Dimensions Theory
