Integrative approach:Psychology and Spirituality as Prediction of Taxpayer Compliance Behavior

This research develops Theory of Planned Behavior by adding spirituality factor. This study aims to determine whether the variables in Theory Planned Behavior that are attitude, subjective norm, perceived behavior control, and spirituality can predict tax compliance intentions. This study used 100 taxpayer individual respondents who run the business. Data collection method used questionnaire and analyzed with Partial Least Square (PLS) statistic method. The results showed that attitude, subjective norm, and spirituality are predictors or factors that can predict tax compliance intentions. This study concludes that the role of the environment in which taxpayers interact becomes the determining factor affecting tax compliance intentions. In addition taxpayers in this study do not merely carry out the obligations of taxation normatively as the implementation of the provisions of taxation but still consider the moral values of spirituality. Nevertheless, the study also found that control of behavior has no effect on tax compliance intentions. It shows that the government is obliged to implement a strict taxpayer compliance monitoring system and effective law enforcement so that taxpayers can consider the consequences of their future non-compliance behavior