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

Authors: Arie Pratama

Addresses: Department of Accountancy, Faculty of Economics and Business, Universitas Padjadjaran, Bandung, Indonesia

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.

Keywords: love of money; Machiavellianism; perception of tax administration; religiosity; tax compliance; Indonesia.

DOI: 10.1504/IJEBR.2017.087521

International Journal of Economics and Business Research, 2017 Vol.14 No.3/4, pp.356 - 370

Received: 17 Aug 2016
Accepted: 10 Jun 2017
Published online: 16 Oct 2017 *

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