IDEAS home Printed from https://ideas.repec.org/a/ids/ijecbr/v14y2017i3-4p356-370.html
   My bibliography  Save this article

Machiavellianism, perception on tax administration, religiosity and love of money towards tax compliance: exploratory survey on individual taxpayers in Bandung City, Indonesia

Author

Listed:
  • Arie Pratama

Abstract

The purpose of this research was to test several psychological and cultural theme variables towards tax compliance. This research will present the study about four independent variables: Machiavellianism, perception on tax administration, religiosity, and love of money towards the tax compliance. Data were collected using five sections, 47 questions by using a questionnaire. The population in this research is the individual taxpayer working as an employee in Bandung City. 100 samples were selected, using simple random sampling. The results were then analysed using multiple regressions analysis. The results showed that perception on tax administration and religiosity positively affect tax compliance, while other variables do not significantly affect tax compliance. The regression coefficient sign shows no contradiction with underlying theory. The overall model was considered fit, with all independent variables explaining 22.4% of dependent variables.

Suggested Citation

  • Arie Pratama, 2017. "Machiavellianism, perception on tax administration, religiosity and love of money towards tax compliance: exploratory survey on individual taxpayers in Bandung City, Indonesia," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 14(3/4), pages 356-370.
    • Handle: RePEc:ids:ijecbr:v:14:y:2017:i:3/4:p:356-370
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=87521
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijecbr:v:14:y:2017:i:3/4:p:356-370. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=310 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.