PENGARUH LOVE OF MONEY, GENDER, DAN MORAL PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Putri, Nurlina Dwi (2026) PENGARUH LOVE OF MONEY, GENDER, DAN MORAL PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to examine the effects of love of money, gender, and tax morale on the tax compliance of non-employee individual taxpayers at the Primary Tax Service Office (KPP) Cibitung. This research uses a quantitative method, in which data were collected through questionnaire responses distributed via Google Forms through social media platforms such as TikTok and WhatsApp. The sample consisted of 100 respondents, selected using the convenience sampling technique, which is categorized as a non probability sampling method. The population of this study comprises non-employee individual taxpayers registered at KPP Pratama Cibitung. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, and the data processing was conducted using SmartPLS version 4.0. The results indicate that love of money has a negative effect on the tax compliance of non-employee individual taxpayers, gender has a negative effect on tax compliance, and tax morale has a positive effect on tax compliance.

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