Abstract
Attitudes towards tax compliance (willingness to comply) Indonesian society is still low. Required an innovative tax dissemination to increase it. The purpose of this study was to determine whether the tax dissemination based on Fogg Behavioral Model (FBM) approach may increase wiliingness to comply. The FBM based tax dissemination asserts that for a person to perform a target behavior, which is a willingness to comply, he or she must be sufficiently motivated, have the ability to perform the behavior, and be trigerred, to perform the behavior. This research is a combination of qualitative and quantitative analysis of statistical data results of the questionnaire, interviews, and observations of the respondent and the experimental process of dissemination. The method used in this study is a quasi experimental with patterns of nonequivalent control group (pretest-post which is not equivalent). Based on the results of data analysis, interviews and observations of the respondent and the experiment, this research showed that theFBMbasedtaxdissemination hasapositiveimpactto willingnesstocomplyofthetaxpayers.
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