Yadnyan, Ni Wayan Widhi and Ayu Fury Puspita,, SE., MSA., Ak., CA. (2022) Love Of Money, Big Five Personality, Dan Kepatuhan Wajib Pajak. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh love of money dan big five personality (neuroticism, extraversion, openness, agreeableness, dan conscientiousness) terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi non karyawan yang terdaftar di KPP Pratama Singaraja. Pengambilan sampel dilakukan melalui Teknik nonprobability sampling dan penentuan jumlah sampel menggunakan rumus Slovin dan diperoleh hasil 389 sampel. Pengujian hipotesis pada penelitian ini menggunakan analisis regresi linier berganda yang sebelumnya dilakukan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa variabel love of money, extraversion, openness, agreeableness, dan conscientiousness menjadi faktor penentu kepatuhan wajib pajak. Namun, penelitian ini belum berhasil membuktikan bahwa variabel neuroticism berpengaruh terhadap kepatuhan wajib pajak
English Abstract
This study aims to analyze the effect of love of money and big five personality traits (neuroticism, extraversion, openness, agreeableness, and conscientiousness) on taxpayer compliance. The population in this study involves individual non-employee registered in KPP Pratama (tax office) of Singaraja. This study includes 389 samples selected through non-probability sampling technique and determined by Slovin formula. Hypothesis testing in this study utilizes multiple linear regression analysis following the classical assumption test. The results of this study indicate that love of money, extraversion, openness, agreeableness, and conscientiousness determine the taxpayer compliance. However, this study does not prove that the neuroticism affects taxpayer compliance
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522020010 |
| Uncontrolled Keywords: | love of money, big five personality, neuroticism, extraversion, openness, agreeableness, conscientiousness, kepatuhan wajib pajak, love of money, big five personality traits, neuroticism, extraversion, openness, agreeableness, conscientiousness, taxpayer compliance |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 27 Jun 2022 04:38 |
| Last Modified: | 27 Jun 2022 04:38 |
| URI: | http://repository.ub.ac.id/id/eprint/191317 |
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Text (DALAM MASA EMBARGO)
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