Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah

Shofiyah, Indah Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah. [Artikel Dosen]

Text HASIL CEK_KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGARUH CINTA UANG.pdf Download (2MB)

Abstract

This study aims (1) to analyze the factors that influence individual taxpayer compliance, and (2) to analyze whether religiosity moderates the effect of love of money on individual taxpayer compliance, and (3) to analyze whether religiosity moderates the effect of Machiavellianism on individual taxpayer compliance. The sample of this study is an individual taxpayer who is in Indonesia and has a Taxpayer Identification Number with a convenience sampling technique. Respondents of this study amounted to 294 respondents. The data analysis of this research used Partial Least Square (PLS) with the help of the WarpPLS tool. This study found that individual taxpayer compliance is influenced by love of money, machiavellianism, religiosity, and trust in the government. This study also found that religiosity moderated the effect of love and individual taxpayer compliance, but religiosity did not moderate the effect of Machiavellianism on individual taxpayer compliance.

Item Type:	Artikel Dosen
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	Indah Shofiyah
Date Deposited:	22 Nov 2023 00:59
Last Modified:	22 Nov 2023 00:59
URI:	http://eprints.uad.ac.id/id/eprint/52444

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