<![CDATA[This study aims to analyze the influence of factors in the New Fraud Star Theory, including pressure, opportunity, rationalization, capability, internal scope, external scope, and culture on tax evasion among corporate taxpayers at KPP Pratama Surabaya Mulyorejo. The study employed a quantitative approach using the Structural Equation Modeling Partial Least Square (SEM-PLS) method. Data were collected through questionnaires distributed to 100 corporate taxpayers selected using the simple random sampling technique. The results indicate that rationalization, capability, internal scope, and culture have a significant effect on tax evasion, while pressure, opportunity and external scope do not significantly affect tax evasion. The internal scope variable was found to be the most dominant factor influencing tax evasion behavior. Theoretically, this study strengthens the relevance of the New Fraud Star Theory in explaining tax evasion behavior, particularly regarding capability, internal organizational conditions, and organizational culture. Practically, the findings highlight the importance of strengthening internal control systems, improving tax compliance culture, and increasing supervision of taxpayers with high tax related capabilities. The novelty of this study lies in the development of the New Fraud Star Theory through the addition of internal scope, external scope, and culture variables in the context of tax evasion behavior among corporate taxpayers in Indonesia.]]>
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