Intention and Behavior of Tax PAyment Compliance by The Individual Tax Payers Listed in Pratama Tax Office West Sidoarjo Regency

This study provides empirical evidence related to the effect of some factors such as compliance behavior intention, and tax compliance behavior. These also include the attitude towards compli-ance, subjective norm, perceived behavioral control and the complexity of tax laws on the com-pliance behavior intention. It also analyzes the effect of compliance behavior intention and com-plexity of tax laws on tax compliance behavior. This study uses individual taxpayers registered in Tax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification (SPT). The questionnaires were distributed to the individual tax payers with the total number of 87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1) subjective norms and perceived behavioral control are important components in influencing the intention to behave compliantly (Compliance behavior intention), (2) the complexity of the tax laws is also an important component in influencing intention and behavior for compliance by the taxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliance behavior Intention and the effect of compliance behavior intention on tax payers’ compliance