The main purpose of corporate tax non-compliance is to take the economic benefit from corporate tax not being paid to the government. Such amount is not only useful to aid the firm cash flow but also management or shareholder cash flow. When we are discussing about tax non-compliance, we cannot disregard to false financial statement for tax purposes that also prepared by the management other than published financial statements. Basically, the way to prepare those two financial statements is not different, but the difference is the intention or motivation of the preparer which is the management when preparing them.