Pengaruh Love of Money, Sanksi Pajak, dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Moh Nizar Azmi

Abstract


This study aims to observe how love of money, tax penalties, and trust in the government can influence individual taxpayer compliance. Taxpayer compliance is the behavior of taxpayers in fulfilling their tax obligations in accordance with applicable tax laws and regulations. This study uses a population of individual taxpayers registered at the Semarang Candisari Tax Office. This study uses a purposive sampling method with the Slovin formula to determine the sample, resulting in 100 respondent. Data collection in this study was conducted through the distribution of questionnaires. The data analysis method used was a quantitative descriptive research method, involving data quality testing, classical assumption testing, hypothesis testing, and multiple linear regression analysis. The results of this study indicate that love of money does not influence taxpayer compliance, while tax penalties and trust in the government have a positive influence on taxpayer complianc

 


Keywords


Tax compliance, love of money, tax penalties, trust in the government

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References


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DOI: https://doi.org/10.24167/jemap.v8i2.13950

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