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Abstract
Purpose: This research is aimed to analyze the cheating behavior done by the non-compliance tax payers in Indonesia.
Methodology: The data used in this research was primary data from questionnaire which was directly obtained from the object of civil servant working in Batang Regency, Central Java. PLS-SEM was used to test and analyze the data.
Findings: The finding showed that there was a negative and significant influence of religiosity to the intention of a civil servant to do tax evasion and there was a positive and significant influence toward people’s intention to do tax evasion.
Originality: This paper contributes to the literature by testing the Theory of Planned Behavior to examine noncompliance tax payers
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