MACHIAVELLIANISM IN TAX : DESCRIPTION ON UNDERGRADUATE STUDENTS IN WEST JAVA, INDONESIA

Abstract

This research purpose was to test the differentiation of doing machiavellianism in taxation for the future taxpayers, especially undergraduate student, that expected being a good taxpayers in the future. In this research, the object wer the undergraduate students which are separated into 3, gender (male and female students), education major (accounting&law faculty and other faculty students), and the education level (junior and senior students). In this research, the machiavellianism level will be measured by gender of students (male and female), education major of students (accounting & law faculty and other faculty) also the education level of students (junior and senior). This research were use quantitative analysis with primary data, which wer 150 questionnaire that spread out to the university students in West Java area, especially in President University and Padjajaran University. To tested the difference and the hypothesis, this research used T-test to test the significance relationship between the dependent and independent variables. The test has the same results, either the gender, whether male or female has no significance influences to the tax machiavellianism. The same thing was happened to the education major of students, either accounting & law students and other faculty students has no significance influences to the tax machiavellianism. Then, the education level of students, even the senior students or junior students, both of them has no significance influences to tax machiavellianism. Therefore, the differentiation gender of students, the education major of students and the education level of students were showing the same high level of tax machiavellianism.