THE EFFECT OF TAXATION RATIONAL ATTITUDE, RELIGIUSITY, AND ETHICS ON TAXPAYER COMPLIANCE

The role of taxes is very important in securing the State Revenue and Expenditure Budget (APBN), therefore tax revenues are expected to grow from time time. One efforts Directorate General Taxes increasing revenues, one which use Self-assessment System, a system that requires taxpayers calculate, pay, selfreport payable, so determination amount entrusted themselves. However, practice System difficult run as often misused. This makes researchers interested studying factors influence taxpayer compliance using behavioral approach (behavioral cooperation). sample used individual registered all KPPs city Surabaya. study uses questionnaire distributed through Google Form. data collection method primary collection. analysis this research multiple regression analysis. shows results Rational Attitudes, Religiosity, Tax Ethics have positive on compliance.
 Keywords: rational attitude, religiosity, ethics, compliance.