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"[Kasus TB paru di Indonesia masih tinggi, dan salah satu propinsi itu adalah DKI Jakarta.Kasus TB paru di DKI Jakarta masih perlu mendapatkan perhatian salah satunya pendekatan Progran CEPAT LKNU ini. Adanya program CEPAT LKNU ini, peneliti ingin melihat bagaimana pencapaian target dari komponen kegiatan yang telah ditetapkan oleh LKNU. Pencapaian hasil yang belum sesuai dengan target yangditentukan perlu adanya pendekatan yang lebih komprehensif. Sumber daya manusia yang menjalankan program perlu mendapat perhatian baik dari pengetahuan maupun keterampilan yang dimiliki. Keterlibatan pihak terkait juga menjadi kunci untuk mendukung terbentuknya partisipasi dan pemberdayaan masyarakat dalam program CEPAT LKNU ini.;Pulmonary TB cases in Indonesia is still high, and one of the province is the city Jakarta. Pulmonary TB cases in Jakarta still need to get the attention of one of them approach this program as CEPAT LKNU. CEPAT LKNU program, the researchers wanted to see how the achievement of the targets of the components of activities that have been set by LKNU. The achievement of results not in accordance with the specified target is need for a more comprehensive approach. Human resources run the program require attention both from the knowledge and skills possessed. The involvement of stakeholders is also a key to support the establishment of community participation and empowerment in this CEPAT LKNU program, Pulmonary TB cases in Indonesia is still high, and one of the province is the cityJakarta. Pulmonary TB cases in Jakarta still need to get the attention of one of themapproach this program as CEPAT LKNU. CEPAT LKNU program, the researcherswanted to see how the achievement of the targets of the components of activities thathave been set by LKNU. The achievement of results not in accordance with thespecified target is need for a more comprehensive approach. Human resources run theprogram require attention both from the knowledge and skills possessed. Theinvolvement of stakeholders is also a key to support the establishment of communityparticipation and empowerment in this CEPAT LKNU program]"

"ABSTRAKTujuan dari penelitian ini adalah untuk menguji secara empiris faktor penentuperilaku ketidakpatuhan pajak wajib pajak badan di Indonesia. Faktor penentuperilaku ketidakpatuhan meliputi biaya kepatuhan pajak, karakteristik wajib pajak,dan aspek sikap pajak. Data yang yang digunakan berasal dari survei yangdiperoleh atas tanggapan 145 wajib pajak badan. Data yang diperoleh kemudiandianalisis dengan menggunakan model regresi linear berganda. Hasil pengujianmenunjukkan bahwa persepsi kewajaran dan biaya psikologis pajak berpengaruhsignifikan terhadap ketiga jenis perilaku ketidakpatuhan yang meliputipengurangan pendapatan, penambahan beban dan ketidakpatuhan secarakeseluruhan. Sebaliknya, ukuran perusahaan, sektor usaha, kewajiban pajak dankompleksitas pajak tidak berpengaruh signifikan terhadap perilaku ketidakpatuhanwajib pajak badan. Faktor lainnya seperti biaya kepatuhan pajak, umurperusahaan, tarif pajak dan penghindaran sanksi pajak berpengaruh signifikansetidaknya satu dari ketiga jenis perilaku ketidakpatuhan

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ABSTRACTThe purpose of this study is to empirically examine the determinants of tax noncompliancebehavior of corporate taxpayers in Indonesia. The determinants factorof tax non-compliance behavior includes tax compliance costs, the characteristicsof the taxpayer and the tax attitudinal aspect. The data used were collected from asurvey obtained from 145 responses corporate taxpayers. Data were analyzedusing linear multiple regression models. The test results show that tax law fairnessand tax psychological cost have significant relationship on with three types ofnon-compliance behaviours which includes under-reporting of income, overreportingof expenses and overall non-compliance. Nonetheless, business size,business sector, tax liabilities and tax complexity have insignificant relationshipwith non-compliance behaviours. Other factors such as the tax compliance cost,business age, tax rate structure and tax detterence sanction have significantinfluence at least one types of non-compliance behavior."