THE INFLUENCE OF PATRIOTISM AND MACHIAVELLIANISM TOWARDS TAX COMPLIANCE

Abstract

This research aims to determine the influence of patriotism and Machiavellianism toward tax compliance. These three variables used an interval scale in measurement. The population of this research was 222.815 MSME that registered as taxpayer. The sample of this research was 100 MSME obtained from the calculation of the Slovin formula. This research used quantitative analysis as the research methodology with primary data. The questionnaires used in this research consist of two parts, data of respondent and questions of each variable. In this research the data were analyzed using Multiple Linear Regression to test the relationship between dependent and independent variables. There was found that there is 4 outliers from the sample taken, so in this research the sample became 96 samples. The result of this research shows that the hypothesis H1 is rejected. However, the hypothesis H2 is accepted. Therefore, the result of this research shows that patriotism has no influences to tax compliance, while Machiavellianism has influences to tax compliance. The R2 in this research is 0.101 or 10.1%.