Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Sukomanunggal Surabaya

Woro Sulastri Ningsih; Endah Susilowati

doi:10.37479/jeej.v7i1.25751

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Sukomanunggal Surabaya

Woro Sulastri Ningsih, Endah Susilowati

Abstract

This research aims to analyze the factors that influence individual taxpayer compliance at Tax Office Pratama Surabaya Sukomanunggal. The factors studied include Self Assessment, Love of Money, Machiavellian Nature, and Religiosity as moderating variables. This research used quantitative methods with a survey approach and involved 125 individual taxpayer respondents. Data were analyzed using a Structural Equation Model with a Partial Least Square analysis model. The research results show that Self Assessment has no effect on taxpayer compliance, while Love of Money has a positive effect. Machiavellian traits have not been shown to be influential. Religiosity moderates the influence of Self Assessment on taxpayer compliance with a negative influence. This means that when an individual's religiosity is higher, the influence of Self Assessment actually becomes weaker. However, Religiosity does not moderate the influence of Love of Money and Machiavellian Traits on taxpayer compliance. These findings provide theoretical implications in the development of the TPB and Attribution Theory as well as an understanding of the role of non-economic factors in influencing tax compliance.

Keywords

Self-Assessment, Love of Money, Machiavellian Nature, Tax Compliance, Religiosity

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DOI: https://doi.org/10.37479/jeej.v7i1.25751