THE INFLUENCE OF PSYCHOLOGICAL COST, RELIGIOSITY, LOVE OF MONEY, EDUCATION LEVEL AND TAX SOCIALIZATION ON INDIVIDUAL TAXPAYER COMPLIANCE

Tiara Aulia Elsa Pradina, Rusmawan Wahyu Anggoro

Abstract


This research aims to determine the psychological cost, religiosity, love of money, education level and socialization of taxation on individual taxpayer compliance. This research data collection using e-questionnaire (google form). Hypothesis testing using multiple linear regression analysis. The result of the research showed that (1) psychological cost has a negative effect on individual taxpayer’s compliance, (2) religiosity has a positive effect on individual taxpayer’s compliance, (3) love of money has a negative effect on individual taxpayer’s compliance, (4) education level has a moderately positive effect on individual taxpayer’s compliance (α= 10%) and (5) socialization of taxation has a positive on individual taxpayer’s compliance.


Keywords


Taxpayer’s Compliance, Psychological Cost, Religiosity, Love of Money, Education Level, Socialization of Taxation.

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