Abstract:
This study aims test and find empirical evidence on the effects of perception
of tax system and love of money towards tax compliance. This study used quantitative
analysis with primary data. The population were the classified as taxpayer SMEs in
Jakarta with the population of 1059 SMEs taxpayer of small tax office Tanah Abang.
The sample of this research were 100 SMEs in Jakarta and data collected using
questionnaire. The questionnaire was divided into three sections consist of perception
of tax system, love of money and tax compliance. As an analysis tools, this study used
multiple regression analysis to test the influences and hypothesis between independent
and dependent variables. The results of this study indicate that perception of tax system
has a significant influences to tax compliance. However, love of money has no
significant influences to tax compliance. The R-square in this study is 0,120 or 12%,
which means the variation of independent variables observed in this study.And the rest
is 88% is observed by the other independent variable that was not observed in this
research.
