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Abstrak :
Tesis ini membahas efek jangka panjang kebijakan Sunset Policy yang pernah diterapkan pada tahun 2008-2009 dalam upaya meningkatkan penerimaan dan kepatuhan pajak. Penelitian ini adalah penelitian empiris dengan menggunakan metode regresi terhadap penerimaan pajak dan metode uji t terhadap kepatuhan pajak. Hasil olah statistik data deret waktu sepanjang tahun 2004-2014 menunjukkan bahwa Sunset Policy memiliki efek terhadap penerimaan pajak, tapi tidak terhadap kepatuhan pajak. ......This thesis focuses on analyzing the long-run effect of Sunset Policy which was held within 2008-2009 in an effort to increase tax revenue and tax compliance. This is an empirical study using regression method for the tax revenue and pairedsamples t-test for the tax compliance. The estimated time series data along 2004-2014 statistically indicates that Sunset Policy has long-run effect to generate tax revenue, but unlikely increase tax compliance

Abstrak :
Tesis ini membahas prinsip kehati-hatian dalam penerapan Foreign Account Tax Compliance Act (FATCA) pada Bank X. Pada tahun 2010 pemerintah Amerika Serikat mengeluarkan suatu ketentuan perpajakan yang dinamakan Foreign Account Tax Compliance Act atau disingkat dengan FATCA, yang merujuk pada ketentuan dalam Hiring Incentives to Restore Employment Act. Tujuan utama dari dibentuknya FATCA adalah untuk menanggulangi penghindaran pajak (tax avoidance) oleh warga negara Amerika Serikat yang melakukan investasi langsung (direct investment) melalui lembaga keuangan di luar negeri ataupun investasi tidak langsung (indirect investment) melalui kepemilikan perusahaan di luar negeri. FATCA mengatur kewajiban yang mengharuskan 2 (dua) entitas luar negeri, yaitu Lembaga Keuangan Asing (Foreign Financial Institution atau FFI) dan Lembaga non-keuangan (Non-Financial Foreign Entities atau NFFE) di luar wilayah Amerika Serikat untuk membuat sebuah perjanjian dan memberikan laporan keuangan kepada badan pemerintah Amerika Serikat yang menangani perpajakan, yaitu US Internal Revenue Service (IRS), mengenai akun atau rekening finansial milik warga Amerika Serikat yang berada pada 2 (dua) entitas tersebut. Kewajiban dalam FATCA tersebut tentunya berpotensi menyinggung peraturan yang berlaku di Indonesia, khususnya di bidang perbankan terkait dengan rahasia bank, karenanya Penulis melalukan penelitian pada salah satu bank Syariah di Indonesia, yaitu Bank X untuk mengetahui bagaimana penerapan FATCA serta kendala-kendala yang dihadapi oleh Bank X serta bagaimana analisa yuridis terhadap prinsip kehati-hatian yang dilakukan Bank X agar tidak melanggar ketentuan terkait rahasia bank dalam pelaksanaan kewajibankewajiban oleh Bank X yang tunduk dalam FATCA. Dalam penulisan ini, Penulis menggunakan metode penelitian normatif sebagai metode yang dipergunakan dalam melakukan penelitian dan penelitiannya bersifat deskriptif dengan menggunakan metode penelitian kepustakaan yang menggunakan jenis data sekunder. Dari hasil penelitian yang digunakan, diketahui dalam penerapan FATCA oleh Bank X memang terdapat kendala-kendala yang dihadapi, namun Bank X telah mengupayakan untuk menerapkan prinsip kehati-hatian agar dalam penerapan FATCA tersebut Bank X tidak melakukan pelanggaran terkait dengan kewajibannya sebagai bank, khususnya terkait dengan rahasia bank.

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This thesis discusses the prudential principle in the implementation of the Foreign Account Tax Compliance Act (FATCA) in Bank X. In 2010 the US government issued a tax provision called the Foreign Account Tax Compliance Act, or abbreviated with FATCA, which refers to the provisions of the Hiring Incentives to Restore Employment Act. The main objective of the establishment of FATCA is to tackle tax evasion (tax avoidance) by citizens of the United States who perform direct investment through financial institutions abroad or investing indirectly through ownership of overseas companies. FATCA obligations set requires 2 (two) foreign entities, namely the Foreign Financial Institutions (FFI) and non-Financial Institutions (NFFE) outside the United States to make an agreement and provide reports to finance the US government agency that handles taxation, namely the US Internal Revenue Service (IRS), the financial accounts or accounts belonging to US citizens who are in the 2 (two) entities. Obligations under FATCA is certainly potentially offensive regulations in Indonesia, particularly in the banking sector related to bank secrecy, hence the author put through research in one of the Islamic banks in Indonesia, Bank X to find out how the application of FATCA and constraints faced by the Bank X as well as how the juridical analysis of the prudential principle by Bank X in order to not violate the relevant provisions of bank secrecy in the implementation of the obligations by the Bank X which is subject to FATCA. In this paper, the author uses the normative research methods as the methods used in conducting research and descriptive research using library research method that uses secondary data types. The research results are used, known in the application of FATCA by Bank X is contained constraints faced, but the Bank X has sought to apply the prudential principle so that the application of the FATCA Bank X does not violate its obligations as related to the bank, particularly related with bank secrecy.

Abstrak :
[ABSTRAK
Penelitian ini bertujuan memberi bukti empiris pengaruh fungsi-fungsi pelayanan, konsultasi, dan pengawasan perpajakan yang dilaksanakan oleh Account Representative, baik secara sendiri maupun simultan, terhadap kepatuhan perpajakan Wajib Pajak. Metode penelitian yang digunakan adalah metode campuran. Penelitian dilaksanakan dengan melakukan survei terhadap Wajib Pajak efektif yang terdaftar, Account Representative, dan pejabat terkait pada KPP Pratama Jakarta Kebayoran Lama. Hasil pengujian menunjukkan bahwa hanya fungsi pelayanan yang berpengaruh positif terhadap kepatuhan perpajakan, sedangkan fungsi konsultasi dan pengawasan tidak. Hasil uji hipotesis secara simultan menunjukkan bahwa ketiga fungsi tersebut berpengaruh positif terhadap kepatuhan perpajakan Wajib Pajak.

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ABSTRACT
This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.;This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.;This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance., This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.]

Abstrak :
Tesis ini bertujuan untuk meneliti pengaruh faktor-faktor ekonomi yang terdapat dalam Surat Pemberitahuan (SPT) dengan menggunakan metode pengujian hipotesis. Faktor-faktor tersebut adalah jenis usaha, metode penyusutan, debt equity ratio, profitabilitas dan tarif efektif. Hasil penelitian menunjukkan bahwa model regresi yang digunakan dapat lolos dari uji asumsi klasik. Penelitian ini berhasil mengidentifikasi faktor-faktor yang berpengaruh terhadap kepatuhan wajib pajak badan dengan indikator besaran angka koreksi penghasilan neto fiskal hasil pemeriksaan. Faktor-faktor dominan yang mempengaruhi kepatuhan wajib pajak menurut penelitian ini adalah jenis usaha, profitabilitas dan tarif efektif.

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This thesis aims to investigate the influence of economic factors contained in the taxpayer?s declaration (SPT) using the method of hypothesis testing. These factors are type of business, methods of depreciation, debt to equity ratio, profitability, and the effective rate. The results showed that the regression model used to escape from the classical assumption. This study succeeded in identifying the factors that influence corporate tax compliance with the indicator correction rate scale of net income tax assessment. Dominant factors that affect tax compliance according to this study is the type of business, profitability and effective tax rate.

Abstrak :
ABSTRAK Skripsi ini mengkaji evaluasi kepatuhan pajak PT XYZ terkait dengan pajak dan akuntansi perpajakannya dalam tiga tahun terakhir (tahun 2016-2018). Tujuan dari penelitian ini adalah mengevaluasi kepatuhan pajak PT XYZ sebagai perusahaan yang bergerak di bidang perhotelan dengan metode studi kasus, yaitu membandingkan dokumen dan informasi perpajakan PT XYZ yang diperoleh penulis dengan peraturan pajak berlaku. Hasil dari penelitian ini menemukan bahwa PT XYZ sebagai perusahaan yang bergerak di bidang perhotelan memiliki aspek pajak yang melekat, seperti Pajak Pertambahan Nilai (PPN), Pajak Penghasilan (PPh), dan Pajak Daerah. Hasil evaluasi kepatuhan pajak pada PT XYZ pada tahun 2016 masih kurang patuh, namun untuk tahun 2017 dan 2018 hasil kepatuhan PT XYZ telah membaik dibandingkan tahun sebelumnya. Sebagai objek Pajak Daerah, PT XYZ tidak melakukan kredit pajak atas PPN nya dikarenakan nilai pajak masukan PT XYZ tidak material terhadap nilai pendapatan PT XYZ.

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ABSTRACT This study examines the evaluation of PT XYZ's tax compliance in relation to taxation and tax accounting in the last three years (2016-2018). The purpose of this study is to evaluate the tax compliance of PT XYZ as a company that engaged in the hospitality sector with a case study method, by comparing the documents and tax information of PT XYZ with applicable tax regulations. The results of this study found that PT XYZ as a hospitality company has tax aspects, such as Value Added Tax (PPN), Income Tax (PPh), and Regional Taxes. The results of the tax compliance evaluation at PT XYZ in 2016 are still not compliant, but for 2017 and 2018 the results of PT XYZ's compliance have improved compared to the previous year. As an object of Regional Tax, PT XYZ does not conduct tax credit on its VAT because PT XYZ's input tax value is not material to PT XYZ's income value.

Abstrak :
[ABSTRAK
Tesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesia dengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak 2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabel independen yang terdiri dari dua variabel faktor demografi yaitu usia dan jenis kelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usaha Wajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) Pajak Penghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkan dengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperoleh langsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Dengan mengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan Linear Probablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yang didasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertama dengan memasukan variabel status pajak tahun sebelumnya, menyimpulkan bahwa semua variabel independen secara signifikan mempengaruhi tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara, pada model kedua, hanya variabel sektor usaha yang mempengaruhi secara signifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun pajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajak mempunyai peran penting dalam hubungannya dengan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur. ABSTRACT
This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesia using data of 2.383 taxpayers in fiscal year period 2013 in a district namely Duren Sawit. Moreover, the analysis is based on five explanatory variables consisting in two demographic factors: age level and gender of taxpayers, and three other explanatory variables: service-sector taxpayers, tax return status in 2011, and tax return status in 2012. Compared to previous studies, this research paper uses internal data obtained directly from Directorate General of Taxes (DGT) of Republic of Indonesia while most of prior studies used survey method. By comparing three statistical methods, which are Probit method, Logit method, and Linear Probability Method, the analysis of this paper is divided into two models based on the inclusion and exclusion of the previous tax return status. The first model finds that all explanatory variables are statistically significant in influencing individual tax compliance. However, in the second model, only service-sector variable demonstrates statistical significance in explaining individual tax compliance. In conclusion, sector of taxpayers has a significant correlation to individual tax compliance problems in Indonesia.]

Abstrak :
Penelitian ini bertujuan mengevaluasi kepatuhan terhadap ketentuan pajak penghasilan dalam PP 23 Tahun 2018 terkait dengan pilihan tarif, jangka waktu, dan ambang batas peredaran bruto. Evaluasi menggunakan theory of planned behavior untuk mengevaluasi kepatuhan pajak dalam kondisi umum dan prospect theory untuk kondisi ketidakpastian di masa pandemi Covid-19. Penelitian ini menggunakan analisis deskriptif kualitatif dengan teknik thematic analysis terhadap data kepatuhan DJP, data keuangan UMKM, serta wawancara kepada UMKM, DJP, konsultan pajak, dan akademisi. Hasil penelitian menunjukkan bahwa implementasi PP 23 Tahun 2018 meningkatkan kepatuhan pajak. Namun, ketentuan mengenai jangka waktu dan ambang batas peredaran bruto perlu ditinjau ulang. Komponen TPB yang paling berperan besar terhadap kepatuhan adalah perceived behavioral control dengan faktor tax knowledge and capability. Oleh karena itu, diperlukan edukasi kepada wajib pajak untuk menghilangkan persepsi bahwa pembukuan adalah sulit. Berkaitan dengan prospect theory, dalam kondisi Covid-19, wajib pajak cenderung mengambil posisi loss framing sehingga diperlukan evaluasi dan pengawasan atas pemanfaatan insentif pajak agar tepat sasaran. ......The focus of this study is to evaluate the income tax provisions for MSMEs in Government Regulation Number 23 of 2018 related to the tax rates, periods of imposition, and gross income threshold. The evaluation uses the theory of planned behavior (TPB) to evaluate tax compliance in general conditions and prospect theory for conditions of uncertainty during the Covid-19 pandemic. This study uses descriptive qualitative analysis with thematic analysis techniques on DGT compliance data, MSME financial data, as well as interviews with MSMEs, DGT, tax consultants, and academics. The results of the study show that the implementation of PP 23 of 2018 increases tax compliance. However, the provisions regarding the period and gross income threshold need to be reviewed. The TPB component that has the most significant role in compliance is perceived behavioral control with tax knowledge and capability factors. Therefore, it is necessary to educate taxpayers to eliminate the perception that bookkeeping is difficult. In terms of prospect theory, under the conditions of Covid-19, taxpayers tend to take a loss framing position, so evaluation and supervision of the use of tax incentives is needed to make it right on target.

Abstrak :
Walaupun banyak yang targetnya tidak tercapai, cukup banyak Wajib Pajak yang mengikuti Pengampunan Pajak. Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang dapat mendorong seorang Wajib Pajak untuk melakukan kepatuhan perpajakannya, dalam hal ini Pengampunan Pajak. Pengumpulan data dilakukan dengan wawancara terhadap Wajib Pajak yang mengikuti Pengampunan Pajak. Hasil penelitian menunjukkan bahwa keputusan Wajib Pajak untuk ikut serta dalam Pengampunan Pajak dipengaruhi oleh faktor ekonomi dan non-ekonomi. Transparansi penggunaan pajak oleh pemerintah, besaran tarif pajak yang berlaku, tarif Uang Tebusan yang dikenakan jika ikut Pengampunan Pajak, serta audit pajak merupakan faktor ekonomi yang mempengaruhi keputusan Wajib Pajak. Pengetahuan tentang pajak dan Pengampunan Pajak, kesadaran akan manfaat yang didapat dan penalti yang akan diterima, sistem dan peraturan perpajakan dan Pengampunan Pajak yang sederhana, kualitas pelayanan otoritas pajak, perubahan kebijakan pemerintah, serta pengaruh lingkungan sosial merupakan faktor non-ekonomi yang juga menjadi pertimbangan Wajib Pajak dalam melakukan kepatuhan. ......Although many of the targets are not achieved, there are quite a lot of Taxpayers participate in Tax Amnesty Program. This study aims to analyze what factors can drive a Taxpayer to perform tax compliance, in this case the Tax Amnesty. Data collection is done by interviewing Taxpayers that participate in Tax Amnesty. The results show that the Taxpayer's decision to participate in Tax Amnesty is influenced by economic and non-economic factors. Transparency of tax usage by the government, the amount of tax rate applicable, the Tariff of Ransom that is imposed if Taxpayers take the Tax Amnesty, and tax audit are economic factors that affect the Taxpayer's decision. Knowledge of Taxes and Tax Amnesty, awareness of the benefits gained and the penalties to be received, simple Tax Amnesty and taxation law and system, the quality of the tax authority service, the change of government policy, and the influence of the social environment are non- economic factors that is also consideration of Taxpayers in doing compliance.

Abstrak :
Sebagian besar pembangunan nasional ditunjang oleh sumber pendapatan dalam negeri yang berasal dari pendapatan pajak. Oleh karena itu diperlukan adanya kesadaran membayar pajak atas penghasilan yang diterima Wajib Pajak Perorangan maupun perusahaan sebagai Wajib Pajak Badan. Untuk meningkatkan kesadaran Wajib Pajak dalam membayar pajak secara jujur dan bertanggung jawab harus disertai dengan peningkatan pelayanan yang baik. Tidak dipungkiri bahwa masih ada perusahaan yang menganggap pajak sebagai biaya yang dapat merugikan ataupun mengurangkan jumlah pendapatan perusahaannya. Fenomena kecenderungan ketidakpatuhan Wajib Pajak tersebut jelas merupakan persoalan serius bagi pemerintah, khususnya Direkotrat Jenderal Pajak. Ketidakpatuhan Wajib Pajak jelas akan berdampak terhadap penerimaan negara dari sektor pajak negara yang berkurang, sehingga secara otomatis juga berdampak pada masalah APBN. Hal ini mengingat cukup besarnya kontribusi penerimaan pajak dalam APBN, sehingga jika target-target penerimaan pajak tidak terealisasi, akan menyulitkan dalam menyusun APBN. Masalah tersebut akhirnya akan menjadi kendala yang besar dalam proses pembangunan bangsa. Masalah biaya kepatuhan pajak sejak lama mendapat perhatian para sarjana dan pemikir sebagai salah satu prinsip pemajakan yang dituangkan dalam prinsip prinsip yang harus diperhatikan dalam pemungutan pajak, seperti yang dilakukan oleh Adam Smith sejak permulan abad XVIII dan Edwin R.A Seligman serta Fritz Neumark pada permulaan abad XX. Adam Smith (1723-1790), seorang penulis dan filsuf yang dikenal sebagai bapak aliran ekonomi klasik kelahiran Skotlandia, menekankan perlunya penerapan prinsip efficiency, selain prinsip equality, certainty, dan convenience (atau dikenal dengan four maxims atau four canons) dalam mekanisme pemungutan pajak. Penelitian ini bertujuan untuk mengungkap pengaruh besaran perusahaan terhadap kepatuhan pajak. Untuk sampai pada tujuan ini digunakan desain penelitian regresi dan korelasi dengan melibatkan 234 Wajib Pajak Badan di KPP Madya Tangerang selama periode 2006-2007. Pengumpulan data dilakukan dengan menggunakanlaporan keuangan kemudian dibuat tabulasi untuk memudahkan dalam pengelompokan antar variabel. Data yang diperoleh selanjutnya dianalisis dengan menggunakan formula statistika, yakni uji korelasi, regresi sederhana (uji-t) dan uji regresi berganda (uji-F) yang perhitungannya dilakukan dengan menggunakan bantuan program SPSS versi 15. Hasil uji secara parsial menunjukan bahwa hanya variabel Sales dan Equity yang mempunyai pengaruh terhadap Kepatuhan, sedangkan variabel Assets tidak berpengaruh terhadap Kepatuhan. Hasil uji secara simultan menunjukan bahwa variabel Assets, Sales dan Equity mempunyai pengaruh signifikan terhadap Kepatuhan. Hasil uji variabel dominan menunjukan bahwa Sales merupakan variabel yang paling dominan berpengaruh terhadap kepatuhan Penelitian selanjutnya bisa dikembangkan dengan menambahkan variabel lain yang dianggap berpengaruh terhadap kepatuhan Wajib Pajak, seperti variabel net profit margin.

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Mostly national development supported by source earnings of home affairs coming from tax earnings. Therefore it is needed by existence of awareness for paying tax by an Individual Taxpayer and also company as Body Taxpayer. To increase Taxpayer awareness in paying tax squarely and hold responsible have to be accompanied with the make-up of good service. It?s not denied by that company there be still assuming tax as burden which can harm and or taper down its company earnings amount. Phenomenon of the tendency disobedience of Taxpayer clearly represent the serious problem for government, specially Directorate General of Tax. Clear disobedience of Taxpayer will affect to state acceptance from sector of state tax decreasing, so that automatically also affect at problem APBN (state budget). Given that tax revenue gives enough of contribution in APBN, so that if goals tax revenue can not be realized, will complicate in compiling APBN. The Problem finally will become the big constraint in course nation development. Problem of tax compliance cost since long time get attention of all master and thinker as one of principle taxation poured in principles which must be paid attention to in imposition, as have done Adam Smith since beginning century of XVIII and Edwin R.A Seligman and also Fritz Neumark at start century XX. Adam Smith (1723-1790), a writer and philosopher which is known as a economic stream father classical birth Scotland, emphasizing the importance principal applying of efficiency, besides principle equality, certainty, and convenience (or recognized by four maxims or four canons) in imposition mechanism. This research aim to express the influence of company against tax compliance. To come at this target is used by design research of regression and correlation by entangling 234 Body Taxpayer in KPP Madya Tangerang during period 2006-2007. Data collecting by using financial statement later then made tabulation to facilitate in subdividing usher the variable. Data obtained hereinafter analyzed by using formula statistical, namely test the correlation, simpleregression (t-test) and test the doubled regression (F-test) which its calculation is conducted by using aid program the SPSS version 15. Result of test by partial that only variable of Sales and Equity having influence to Compliance, while variable Assets do not have an effect on to Compliance. Result of test by simultan that variable Assets, Sales And Equity have the influence significant to Compliance. Result dominant variable test showing that Sales represent the most dominant variable have an effect on to compliance. Research compliance hereinafter by enhancing other variable assumed have an effect on to Taxpayer compliance, like variable of net profit margin.