ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP TAX COMPLIANCE PENYETORAN SPT MASA MENGGUNAKAN KONSEP THEORY OF PLANNED BEHAVIOR ( Survei pada PKP yang terdaftar di KPP Pratama Kudus )

Pajakmerupakansalahsatualatbagipemerintahdalammendapatkanpenerimaannegara.Namunterdapatkendala yang dapatmenghambatupayapenerimaanpajak, kendalatersebutadalahkepatuhanpajak.Penelitianinibertujuanuntukmengetahuibagaimanapengaruhsikap, normasubjektif, kontrolkeperilakuan yang dipersepsikanwajibpajak, kewajiban moral, danreligiusitasterhadapniatuntukpatuh, sertabagaimanapengaruhniatuntukpatuhterhadapkepatuhanpajakwajibpajak.Sampelpenelitianterdiridari 100 wajibpajak yang terdaftarsampai 31 Desember 2013 di KPP Pratama Kudus. Teknikanalisis data menggunakanStructural Equation Modeling (SEM) denganbantuansoftware SPSS 16.0.dan AMOS 16. Hasilpenelitianmenghasilkankesimpulan, pertama, sikapberpengaruhpositifsignifikanterhadapniatuntukpatuhterhadappajak.Kedua, normasubyektiftidakberpengaruhsignifikanterhadapniatuntukpatuhterhadappajak. Ketiga, control keperilakuan yang dipersepsikanwajibpajakberpengaruhpositifdansignifikanterhadapniatuntukpatuhterhadappajak.Keempat, kewajiban moralberpengaruhpositifdansignifikanterhadapniatuntukpatuhterhadappajak.Kelima, religiusitasberpengaruhpositifdansignifikanterhadapniatuntukpatuhterhadappajak.Keenam, niatuntukpatuhterhadappajakberpengaruhpositifdansignifikanterhadapkepatuhanpajak. Kata kunci: sikap, normasubjektif, kontrolkeperilakuan, kewajiban moral, danreligiusitas, niatuntukpatuh, kepatuhanpajak. ABSTRACT Tax is one of the tools for the government to get revenue. However, there are obstacles that may hamper the efforts of tax revenue, the constraint is tax compliance. This study aims to determine the influence of attitude, subjective norm, perceived behavioral control of the taxpayer, moral obligation, and religiosity on the intention to comply, as well as how to influence the intention to adhere to the compliance of the taxpayer.The study sample consisted of 100 registered taxpayers until December 31, 2013 at KPP Pratama Kudus. Analysis using Structural Equation Modeling (SEM) with the help of software SPSS 16.0 and AMOS 16. The results of the study lead to the conclusion, first, the attitude towards significant positive effect on intention to comply with the tax. Second, subjective norm no significant effect on intention to comply with the tax.Third, perceived behavioral control of the taxpayer and a significant positive effect on intention to comply with the tax.Fourth, moral obligation and a significant positive effect on intention to comply with the tax.Fifth, religiosity positive and significant effect on the intention to comply with the tax.Sixth, the intention to comply with tax and significant positive effect on tax compliance. Keywords: attitudes, subjective norms, behavioral control, moral obligation, and religiosity, intention to comply, tax compliance