Behavioral Factors Of Taxpayer's Compliance In The New Millennium In Indonesia

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Teng Sauh Hwee , Mohd Najib Mansor , Fakhrorazi bin Ahmad


This research attempts to investigate the behavior of taxpayer’s attitude obedience to their tax compliance attitude. Factors that influence the behavior of tax compliance attitude in this research are tax like taxpayer’s knowledge, taxpayer’s understanding, and taxpayer’s anxiety. This research uses polled sample data of taxpayer’s in Indonesia. The data is processed by SmartPLS. The result of this research found that taxpayer’s understanding influence the taxpayer’s compliance. This research concludes that the taxpayer’s will have an attitude to obey the tax obligators if there is an understanding of tax.

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