Determinant of Tax Compliance Intention in Java-Indonesia:

Tax reform in Indonesia changed the taxation system from an official assessment system to a self-assessment system. This means that taxpayers are required to calculate, pay and report their own taxes. However, that the self-assessment system, many taxpayers are not transparent in their tax reporting. This shows that low awareness of the taxpayers to pay taxes so the tax compliance in Indonesia is still low. This study purpose to examine the factors that influence intention in tax compliance from psychology perspective. This study is a replication and models development of Theory of Reasoned Action (TRA) from previous studies. The study model is validated using the data collected from 136 respondents which is individual tax payers in Java who have got tax registration number (NPWP) and who have report the annual tax return or SPT in Java Indonesia. The data is analysed using Smart Partial Least Square (PLS). The result of analysis for this study shows that the construct attitude and tax system influence the intention in tax compliance. However, that subjective norms did not influence the intention in tax compliance. The implication for this study is relevant to the Directorate General of Tax to consider factor of attitude and tax system to increase tax compliance intension in Indonesia. Keywords—theory of reasoned action, tax compliance, intention