| Summary: | This paper examines the effect of tax moral, tax system quality, and audit risk for corporate
taxpayers towards tax compliance. The purpose of this paper is to seek empirical proof does
those factors affecting tax compliance have a positive effect and play a significant role for
corporate tax compliance in Indonesia. The researcher decides to sample corporate taxpayers
for bussinesman in Daerah Istimewa Yogyakarta. A survey questionnaire is distributed to the
sample during November 2013 by workshop or seminars and personal as research data. The
results of this paper showed that all variables: tax moral, tax system quality, and audit risk
shows a positive effect towards tax compliance. The findings of this research implied that the
government should put more concern in terms or service quality, transparency, and tax
related facts to be informed for new corporate taxpayers. Government for Directorate General
of Taxation should also have a good tax morale, in order to be an example of a taxpayer who
is already old and new, in order to create a sense of trust from corporate taxpayers.
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