Pengaruh Love of money, Machiavelliansm, Pengetahuan Perpajakan,dan Moral Pajak terhadap Kepatuhan WPOP di Semarang
DOI:
https://doi.org/10.36312/mcbft520Keywords:
Love of Money, Machiavellianism, Pengetahuan Perpajakan, Moral Pajak, Kepatuhan Wajib PajakAbstract
Rendahnya tingkat kepatuhan pajak di Indonesia, khususnya pada wajib pajak orang pribadi, sering kali dipengaruhi oleh faktor psikologis, kognitif, dan moral. Penelitian ini berupaya menelaah sejauh mana love of money, machiavellianism, pengetahuan perpajakan, dan moral pajak berperan dalam membentuk kepatuhan wajib pajak di Kota Semarang. Pendekatan kuantitatif digunakan dengan metode survei melalui kuesioner tertutup kepada 138 responden yang dipilih menggunakan teknik purposive sampling. Instrumen penelitian telah melalui uji validitas dan reliabilitas sehingga layak digunakan untuk pengumpulan data. Analisis dilakukan dengan regresi linier berganda serta uji kelayakan model menggunakan IBM SPSS versi 26. Hasil menunjukkan bahwa orientasi uang dan sifat machiavellian berpengaruh negatif signifikan terhadap kepatuhan, sedangkan pengetahuan perpajakan dan moral pajak berpengaruh positif signifikan. Model penelitian memiliki nilai Adjusted R² sebesar 0,834, yang berarti keempat variabel mampu menjelaskan sebagian besar variasi kepatuhan, sementara sisanya dipengaruhi faktor lain di luar model. Simpulan penelitian ini menegaskan bahwa kepatuhan pajak tidak hanya ditentukan oleh regulasi formal, tetapi juga oleh aspek psikologis, pengetahuan, dan moralitas individu, sehingga strategi peningkatan kepatuhan perlu mengintegrasikan dimensi perilaku dan etika.
The Influence of Love of money, Machiavellianism, Tax Knowledge, and Tax Morality on Compliance in Semarang
Abstract
Low levels of tax compliance among individual taxpayers in Indonesia, particularly in Semarang, are often influenced by psychological, cognitive, and moral factors. This study aims to examine the role of love of money, machiavellianism, tax knowledge, and tax morality in shaping taxpayer compliance. A quantitative approach was employed using a survey method with closed-ended questionnaires distributed to 138 respondents selected through purposive sampling. The research instrument was tested for validity and reliability to ensure its appropriateness for data collection. Data analysis was conducted using multiple linear regression and model feasibility tests with IBM SPSS version 26. The findings reveal that love of money and machiavellianism exert significant negative effects on compliance, while tax knowledge and tax morality demonstrate significant positive influences. The Adjusted R² value of 0.834 indicates that the four independent variables explain 83.4% of the variation in taxpayer compliance, with the remaining 16.6% influenced by other factors outside the model. The conclusion emphasizes that taxpayer compliance is not solely determined by formal regulations but is also shaped by psychological traits, knowledge, and moral values. Therefore, strategies to improve compliance should integrate behavioral and ethical dimensions alongside regulatory measures.
Downloads
References
Ajzen, I. (2020). The Theory of Planned Behavior: Frequently Asked Questions. Human Behavior and Emerging Technologies, 2(4), 314–324.
Alshirah, M., Al-Dalabih. F., Magablih, A. M., Alsqour, M., Ali, B., Elkotayni, K., & Alshira’h, A. F. (2022). The Relationship Between Tax Knowledge and Compliance: An Empirical Study. Information Sciences Letters, 11(5), 1393–1401.
Basiroh, A., & Sari, I. (2024). Pengaruh Pengetahuan dan Pemahaman Pajak, Tarif Pajak, Lingkungan Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi bagi Pelaku Usaha Online. Gorontalo Accounting Journal, 7(2), 324–331.
Ervilia, R., & Amir, M. (2023). Kepatuhan Wajib Pajak Orang Pribadi: Love of Money, Machiavellianisme, dan Kepercayaan pada Pemerintah. Jurnal Akuntansi dan Auditing, 7(2), 395–406.
Forero, C. G. (2020). Cronbach’s Alpha. In Encyclopedia of Quality of Life and Well-Being Research. Springer.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Edisi 9. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Edisi 9. Semarang: Badan Penerbit Universitas Diponegoro.
Hufrona, A. (2024). Peran Tax Knowledge dalam Meningkatkan Bukti Empiris Pada UMKM di Bandung. Reviu Akuntansi Dan Bisnis Indonesia, 8(3), 226–240.
Julianti, R. (2025). Pengaruh Literasi Perpajakan, Love of Money, dan Integritas Pribadi Terhadap Niat Patuh Pajak pada Generasi Z. Vokasi: Jurnal Riset Akuntansi, 14(3), 233–245.
Mahendra, D., & Umaimah, S. (2024). Pengaruh Machiavellian, Love of Money dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi dan Pajak Indonesia, 6(2), 134–145.
Nugraha, A., & Umaimah, S. (2023). Pengaruh Love of Money dan Machiavellianism terhadap Kepatuhan Wajib Pajak: Peran Religiusitas. Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi), 11(1), 11–20.
Pertiwi, D., & Aulia, R. (2021). Machiavellianism Dimensions, Religiosity, Social Environment, and Tax Evasion. Jurnal Ekonomi dan Bisnis, 24(1), 45–60.
Rahman, F. (2020). The Relationships Among Love of Money and Unethical Behaviour. Journal of Contemporary Accounting, 2(3), 141–150.
Rifki, M. (2024). Analisis Tren Penelitian Tax Morale pada Jurnal Terindeks di Indonesia. Jurnal Perpajakan Indonesia, 9(2), 211–225.
Sesini, G., & Lozza, E. E. (2023). Understanding Individual Attitude to Money: A Systematic Scoping Review and Research Agenda. Collabra: Psychology, 9(1), 1-22.
Sijtsma, K., & Pfadt, J. M. (2021). On The Use, The Misuse, and The Very Limited Usefulness of Cronbach’s Alpha. Psychometrika, 86, 843–860.
Shafer, W. E., & Wang, Z. (2018). Ethical Ideologies, Machiavellianism and Tax Evasion in China. Managerial Auditing Journal, 33(8), 760–782.
Soda, J., Sondakh, J. J., & Budiarso, N. S. (2021). Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Persepsi Keadilan terhadap Kepatuhan Wajib Pajak UMKM di Kota Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1), 1115–1126.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan Rdand. Bandung: Alfabeta.
Tang, T. L. P., Chen, Y. J., & Sutarso, T. (2023). Love of Money and Tax Compliance: The Mediating Role of Ethical Judgment. International Journal of Business Ethics and Governance, 6(2), 55–72.
Torgler, B., & Schneider, F. (2020). Tax Morale and Compliance: Review and Analysis. Journal of Economic Psychology, 81, 101–115.
Umar, H. (2005). Metode Penelitian untuk Skripsi dan Tesis Bisnis. Jakarta: Rajawali Pers.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Adelia Asri Nugraeni, Ida Nurhayati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with Empiricism Journal agree to the following terms:
- For all articles published in Empiricism Journal, copyright is retained by the authors. Authors give permission to the publisher to announce the work with conditions. When the manuscript is accepted for publication, the authors agrees to implement a non-exclusive transfer of publishing rights to the journals.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
