PENGARUH SIKAP TAX PROFESSIONAL, FASILITAS PERUSAHAAN DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN

Abstract

This research aimed to examine and analyze the effect of tax professionals behaviour, company facility, and financial condition on the taxpayers compliance at Pratama Tax Service Office Surabaya Gubeng. This research was quantitative by distributing questi onnaires. Furthermore, the sample collection method of this research used incidental sampling, namely a coincidence technique in which the researcher meets the respondent by chance but has the same criteria as the researcher expected. This research used 75 corporate taxpayers’ samples as listed on Pratama Tax Service Office Surabaya Gubeng. Moreover, the analysis of this research used multiple linear regressions analysis with SPSS Program 26 version. The result of this research showed that the variable of Tax Professionals Behaviour had a negative effect on the corporate taxpayers because of a lack of advantage and it was not transparent. The companies were more concerned with reserve funds for tax audits rather than tax benefits which found insufficient in providing direct contributions to the company, these make the professional tax attitude did not affect corporate taxpayer compliance. Meanwhile, the company’s facility had a positive effect on the corporate taxpayers' compliance because. Moreover, the financial condition had a positive effect on the corporate taxpayers’ compliance.
Keywords: tax professional behaviour, company’s facility, financial condition, corporate taxpayers compliance