Abstract
This study aims to identify compliance with paying taxes using the Theory of Planned Behaviour (TPB).The variables used in this study are the attitude, Subjective norms and behavioural control to measure tax compliance, taxpayer with the subject of research at the Department of Cooperatives and SME's in the City of Depok, West Java. This research used primary data directly from the first party by distributing questionnaires directly to the SME's taxpayer. Data processing used SPSS version 25.0. The results of this research result the data that attitudes, norms and behavioural control Subjective Affect taxpayer compliance. Attitudes and behavioural control have a positive and significant to tax compliance while for subjective norms had a negative andsignificantto tax compliance. This shows that Taxpayers of Depok SME's pay taxes on their own awareness rather than the influence of opinions or suggestions from others.
Highlights
Tax has a very significant role in the state, main for development implementation
The population in this study were SMEs Taxpayers registered at the Depok City Cooperative andSMEs Service and the sample was the MSME Taxpayer registered at the Depok City Cooperative and SMEs Service using Probability Sampling techniques
Xn) with the dependent variable (Y). This analysis is to determine the direction of the relationship between independent variables and the dependent from, whether each independent variable associated positive or negative, and to predict the value of the dependent variable when the independent variable value increased or decreased (14)
Summary
Tax has a very significant role in the state, main for development implementation. Taxes are a source of state revenue to finance all expenses including development expenses. Development is a government activity that takes place continuously and continuously which aims to improve the welfare of the community. The funds listed in the State Revenue and Expenditure Budget (APBN) constitutes the Reviews largest domestic revenues. Every year the government always Strives to Increase tax revenues to finance state expenditures and development the following is the realization of state revenues for three years from 2017 and 2018
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