For years, the noncompliance behaviour of taxpayers has been the main problem in many developing countries like Indonesia. It makes a significant effect to the country’s development, since tax takes the biggest part of the government’s revenue. This study is conducted by seeing this phenomenon as a background, and it is aimed at determining the factors that are likely to have correlation with the compliance. It focuses on the corporate taxpayers behaviour, which is divided based on two aspects; the business characteristics aspect and tax attitudinal aspect. The data sources derive from the Duren Sawit STO, and survey data are based on the taxpayer perception using six-point Likert Scale. Then, it will apply two different analyses; first, the logistic regression and second, the multiple regressions. It is shown that the previous tax income return from the taxpayers and the corruption perception influence the compliance significantly, while the other factors are mostly ignored. Overall, it implies that all factors must be brought together as a consideration to reduce noncompliance behavior with fighting corruption as the key element that should be a main policy by the government.

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Rieger, Matthias
Economics of Development (ECD)
International Institute of Social Studies

Zunansyah Falanni. (2015, December 11). Determinants of Corporate Taxpayer Compliance Behaviour : A Study Case at Duren Sawit Small Tax Office in Indonesia. Economics of Development (ECD). Retrieved from