<![CDATA[The purpose of this reseach is to determine what the factors that influence non-compliance in
paying taxes. Respondents are used in this reseach is the taxpayer domiciled in Sukoharjo. This reseach uses
primary data with purposive sampling method in the determination of the sample.
This reseach uses attitudes, subjective norms, moral obligation, and perceived behavioral control as
independent variables and intentions of non-compliance as the dependent variable. The method of analysis in
this reseach using multiple linear regression analysis with SPSS for Windows 17:00. The results ofthis study
indicatethattogetherattitudes, subjective norms, moral obligation, andperceivedbehavioralcontrolpositive effect
on theintentionof non-compliance.
Key word: attitude, subjective norm, moral obligation, perceived behavioral control and intention non-compliance.]]>
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