Tujuan penelitian ini untuk mengetahui perbedaan persepsi karakteristik kepatuhan membayar pajak daerah perusahaan pertambangan mineral bukan logam dan batuan di Kabupaten Bangkalan dan Sampang dengan menggunakan variabel Theory of Planned Behavior dan menambahkan variabel kewajiban moral. Sampel yang digunakan dalam penelitian ini yaitu 10 responden (5 responden dari Kabupaten Bangkalan dan 5 responden dari Kabupaten Sampang). Data diperoleh dengan membagikan kuisioner. Analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif dan uji kualitas data, sedangkan untuk menentukan hipotesis digunakan uji mann whitney. Hasil uji mann whitney menunjukkan bahwa terdapat perbedaan persepsi pada karakteristik norma subjektif dan kontrol keperilakuan pada wajib pajak daerah perusahaan pertambangan mineral bukan logam dan batuan di Kabupaten Bangkalan dan Sampang. Sedangkan untuk karakteristik sikap, kewajiban moral serta kepatuhan wajib pajak tidak terdapat perbedaan antara wajib pajak daerah perusahaan pertambangan mineral bukan logam dan batuan di Kabupaten Bangkalan dan Sampang. Kata kunci : Pertambangan Mineral Bukan Logam dan Batuan, Theory of Planned Behavior, Kewajiban Moral, Mann Whitney, pajak daerah

The purpose of this study to determine differences in perceptions of the characteristics of compliance of mining companies pay local taxes namely non metallic minerals and rocks tax in Bangkalan Region and Sampang Region using variables in the Theory of Planned Behavior and moral obligation. The sample used in this research was 10 such tax’s tax payers (5 respondents from Bangkalan and 5 respondents from Sampang). Data obtained by distributing questionnaires. Analysis of the data used in this research was descriptive statistics and test data quality, while the hypotheses used to determine the Mann Whitney test. Mann Whitney test result indicates that there are differences in perception on the characteristics of subjective norms and behavioral control at the local tax nonmetallic mineral mining company and rocks in Bangkalan and Sampang. As for the characteristics of attitudes, moral pbligation as well as tax compliance there is no difference between the local tax of nonmetallic mineral mining company and rocks tax in Bangkalan Region and Sampang Region. Keyword : Nonmetallic Mineral Mining and Rocks Tax, Theory of Planned Behavior,Moral Obligation, Mann Whitney, Local Tax

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