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Abstract. This research was carried out to research the behavior of the company’s tax compliance especially the bigcompany that was registered in the Large Tax Ofce in Jakarta. The design of this research was the survey researchby using the instrument of the questionnaire. The data in the analysis by using Structural Equation Modeling (SEM)with the LISREL program 8,54. This research found proof that was the same as the research beforehand Bradley(1994), Bobek (2003), Lussier (200), Sihaan (2005) and Mustikasari (2007) those are (1) the Perception of thecontrol behavior have positive and signicant the professional intention to the tax compliance. (2) the professionalintention have inuential tax positive and signicant of the company’s tax compliance, (3) the Perception of thecondition for the company’s have positive and signicant of the company’s tax compliance, (4) the Perception ofthe company’s facilities have positive and signicant the company’s tax compliance, (5) the Perception of theClimate Organization have positive and signicant of the company’s tax compliance. Whereas the variable (6) theperception of the control behavior have not signicant was directly of the company’s tax compliance. |
