ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN YANG TERDAFTAR DI KPP MALANG

This study was conducted to analyze the effect of attitudes on tax compliance behavior, subjective norms, perceived behavioral control and the company's financial condition on corporate taxpayer compliance. The sample in this study were 85 respondents who worked in companies or as tax professionals who were used as respondents. The company's financial condition has an effect on corporate taxpayer compliance. The partial test results show that the attitude variable towards tax compliance behavior and perceived behavioral control has no effect on corporate taxpayer compliance. Partial test results show that the Subjective Norm Variables and financial conditions affect the compliance of corporate taxpayer