Tax Compliance Behavior of Taxpayer: Challenge in achieving tax target

摘要

This study review about research tax compliance behavior to challenge in achieving tax target. According behavioral approach that any behavior can be learned. Humans are able to reflect on their own behavior, and can manage and control their behavior and can learn new behaviors or can influence others. Behavioral therapy aims to improve people's skills so they have more options to respond. By overcoming the debilitating behavior that limits choices, people are more freely to choose from possibilities that are not available before. Many studies have discussed tax compliance, factors affecting social, cultural, gender, regional and other norms, but certainly have not found out which factors can significantly and materially increase tax targets. It is a challenge for the government to find effective and efficient ways to find the main cause of taxpayer compliance in contributing to the state by paying taxes. This study will look for factors that can influence taxpayer behavior to comply. According to previous research that behavior can change and can be formed. About the method will used, will used empirical data that exist, then on though by using certain appropriate tools and then supported by the data of interviews or the spread of questinoner. This study will attempt to explore and explore the taxpayer's customary behavior factor to abide by taxes.