THE INFLUENCE OF PERCEPTION OF TAX SYSTEM AND LOVE OF MONEY TOWARD TAX COMPLIANCE ON INDIVIDUAL TAXPAYER IN KPP PRATAMA TANAH ABANG JAKARTA

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.