Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM

  • Ni Kadek Rahayu Artharini Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Naniek Noviari Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector.


Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.

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Published
2020-05-25
How to Cite
ARTHARINI, Ni Kadek Rahayu; NOVIARI, Naniek. Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM. E-Jurnal Akuntansi, [S.l.], v. 31, n. 5, p. 1344-1355, may 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55403>. Date accessed: 29 mar. 2024. doi: https://doi.org/10.24843/EJA.2021.v31.i05.p20.
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