This study aimed to determine the tax compliance behavior of taxpayers in the City of San Jose del Monte, Bulacan (CSJDM) using Fishbein and Ajzen's (1975; 2010) Theory of Planned Behavior and their perceptions on tax authority and perceptions on the Philippine tax system. This research used a quantitative descriptive correlational approach to assess and correlate the taxpayer-respondents' behavioral intention to comply with their profile (i.e., asset size of the company, number of years in operation, and size of capital investment), attitude towards tax compliance, subjective norms, perceived behavioral control, perceptions on tax authority, and perceptions on Philippine tax system. Data was analyzed using descriptive statistics, Analysis of Variance (ANOVA), and Multiple Linear Regression. This study revealed that the number of years in operation, size of capital investment, and perceived behavioral control do not affect the taxpayer-respondents' behavioral intention to comply. The study also showed that the company's asset size, attitude towards tax compliance, subjective norms, perceptions on tax authority, and perceptions on the Philippine tax system affect the behavioral intention of the taxpayer-respondents to comply. The results of this study could serve as the basis to come up with the proposed compliance model and strategies to strengthen the tax compliance of taxpayers.
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