Abstract
The objective of this research was to analyze causal relationship of Corporate Taxpayer Consciousness, Modernization of Tax Administration System and Law Enforcement Acts in Taxation and their influence on Tax Compliance. This research was carried out toward Corporate Taxpayer in West Java II Regional Tax Office Directorate General of Taxes. Structural Equation Modelling (SEM) is applied to measure the causal relationship which may occur among unobserveable variables, instead of its indicators. The results found that Corporate Taxpayer Consciousness has no significant influence on Tax Compliance, while Law Enforcement Acts in Taxation is the strongest and largest influencing Tax Compliance. Modernization of Tax Administration System has no significant influence on Tax Compliance toward Corporate Taxpayer in Pratama Tax Office, however it has a significant influence on Tax Compliance toward Corporate Taxpayer in Madya Tax Office. This result indicate that there is a difference in service quality received by Corporate Taxpayer in Madya Tax Office and Pratama Tax Office
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