This study examined the behavior of the taxpayer in relation to tax compliance. This study developed the Theory of Fiscal Psychology and Subjective Norm to explain tax compliance behavior. The research sample of 323 individual taxpayers in the Central Java. Data collection was conducted by survey method. This study provides empirical evidence that Theory of Fiscal Psychology and Subjective Norm can explain tax compliance behavior. This means that the tax compliance behavior is influenced by the intention to comply, while the intention to comply is influenced by subjective norms and of the perception of the government.

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Self-assessment system as adopted in Indonesia, focusing on taxpayer awareness. Therefore trust should be the spearhead of tax compliance rather than power. This study aims to examine how trust and power play a role in improving tax compliance by the slippery slope framework. Method of data collection in this research surveys in Central Java. The sampling technique is a multistage sampling that combines stratified random sampling and convenience sampling. Data has been collected from October 2015-April 2016, and 242 instruments were collected (86.4 percent response rate). By using multiple regression tests, the results of this study indicate that trust and power both simultaneously and partially affect tax compliance. Based on the coefficient different test, power has a greater impact than trust in creating tax compliance. This means that the compliance created in Indonesia is mandatory compliance that denies from self-assessment system that based on voluntary compliance. Keywords

ABSTRAKRealitas UKM di Indonesia menunjukkan rendahnya niat melakukan pencatatan akuntansi. Penelitian-penelitian sebelumnya lebih melihat bagaimana niat untuk melakukan pencatatan dikaitkan dengan pengetahuan akuntansi. Namun, dengan melihat latar belakang budaya masyarakat Indonesia yang kolektivisme, maka penelitian ini menambahkan variabel perilaku herding dalam kaitannya dengan niat melakukan pencatatan. Tujuan dari penelitian ini adalah menguji pengaruh antara pengetahuan akuntansi dan perilaku herding terhadap niat melakukan pencatatan akuntansi. Penelitian dilakukan pada UKM yang berada di Kota Salatiga. Pengambilan sampel menggunakan metode convenience sampling. Hasil pengujian menunjukkan perilaku herding dan pengetahuan akuntansi berpengaruh positif terhadap kemauan dalam membuat pencatatan keuangan.Kata kunci: perilaku herding, pengetahuan akuntansi, niat melakukan pencatatan.