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Ida Nurhayati
Jurusan Akuntansi Politeknik Negeri Jakarta
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Journal : Empiricism Journal

 1 
Pengaruh Love of money, Machiavelliansm, Pengetahuan Perpajakan,dan Moral Pajak terhadap Kepatuhan WPOP di Semarang Nugraeni, Adelia Asri; Nurhayati, Ida
Empiricism Journal Vol. 7 No. 1: March 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/mcbft520

Abstract

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.
Co-Authors 03.05.52.0069 Umi Kulsum 07.05.52.0022 Agus Suprapto 07.05.52.0151 Lois Fransnawati Stefanus 08.05.52.0045 Lena Rohayati 08.05.52.0145 Iin Ariani 09.05.52.0108 Anita Eviana 09.05.52.0149 Andhika Putri Pratiwi 10.05.52.0007 Ermi Astutik 10.05.52.0048 Mita Rachmawati 10.05.52.0053 Listiyani 10.05.52.0054 Savina Pravasti Rimawan 10.05.52.0163 Dhenadia Nandhita 10.05.52.0193 Irawan Endhardianto 11.05.52.0023 Muhamad Rizal Firmansah, 11.05.52.0023 11.05.52.0139 Ninik Widyawati, 11.05.52.0139 11.05.52.0181 Wahyu Putra Wicaksana, 11.05.52.0181 12.05.52.0074 Seli Theresia Wantania, 12.05.52.0074 12.05.52.0128 Ersita Damayanti, 12.05.52.0128 12.05.52.0130 Isselia Naftali Erfiyanto, 12.05.52.0130 Achmad Badjuri Agung Hidayat Qisthie, 13.05.52.0122 Agung Hidayat Qisthie, 13.05.52.0122 Ainunnisa, Swa Zulfa Akbar, Muhamad Fijar Rotul Al Farizi, Musyafa Amelia Safitri Anis Rosyidah Annisa Resty Amalia, 12.05.52.0087 Annisa Resty Amalia, 12.05.52.0087 Ardiyanti Pratika, Aristi Ari Tanjung Noor, 15.05.52.0292 Arianti Exi Cahyawati, Fernia Arrezqi, Misbakhul Arumsari, Vita Arzania, Nauril Atika Dwi Astuti, 13.05.52.0137 Atika Dwi Astuti, 13.05.52.0137 bahrudin, ahmad ghulam Bambang Sudiyatno Batara Daniel Bagana Bidhari, Sandhika Cipta Cahyani Nuswandari Christina D C M, 14.05.52.0038 Christina D C M, 14.05.52.0038 Cittadila Prila Kartini, 14.05.52.0163 Desfauza, Evi Desi Yuni Pratiwi, 13.05.52.0064 Desi Yuni Pratiwi, 13.05.52.0064 Dhian Septiara, 14.05.52.0136 Dhian Septiara, 14.05.52.0136 Dinda Puspitasari, 13.05.52.0045 Dinda Puspitasari, 13.05.52.0045 Diyan Kurnia Puspita Saputri, 14.05.52.0158 Doni Dharmawan Anjasmara Putra, 15.05.52.0058 Dwi setiyawan, 15.05.52.0111 Dwi Wina Adani Dwicahyu, Ade Indah Elen Puspitasari Elisabeth Y Metekohy Elisabeth Y.M. Elisabeth Yance M. Elisabeth Yance M. Elisabeth Yanshe Metekohy Ema Lisa Hs Ningrum, 12.05.52.0055 Ema Lisa Hs Ningrum, 12.05.52.0055 Eviyanti, Novitasari Fadilah, Yulhita Nur Febrina Indrasari Hardiyanti, Widhian Harry Dwi Putra, Harry Dwi Hasan Abdul Rozak Hasanah, Amalia Uswatun Iis Mariam Irianti, Evi Irmawati Irmawati Iwan Budiyono, Iwan Kartika Andi Karyanti, Tutik Dwi Khusnul Faizin, 12.05.52.0126 Kurniasih, Neng Lastari, Lastari Lestari, Firda Lestari, Utami Puji Listyorini Wahyu Widati Lucky Aryo Prabowo, 13.05.52.0167 Lucky Aryo Prabowo, 13.05.52.0167 Mahdiah Mahdiah Marsita Prasetyana, 13.05.52.0202 Marsita Prasetyana, 13.05.52.0202 Maryono . Miedya Wulansari, 13.05.52.0219 Miedya Wulansari, 13.05.52.0219 Mirati, Elly Mirati, R. Elly Moh Zaenal Abidin Eko Putro Muhammad Ridwan, 14.05.52.0125 Nasution, Zuraidah Nelly Fitriani, Nelly Nining Latianingsih Nobita Sugiarto, 13.05.52.0039 Nobita Sugiarto, 13.05.52.0039 Novi Perwitasari, 15.05.52.0063 Novita Suryaningsih, 14.05.52.0110 Novita Suryaningsih, 14.05.52.0110 Novrian Puji Hartanto, 14.05.52.0300 Novrian Puji Hartanto, 14.05.52.0300 Nugraeni, Adelia Asri Nugraha, Nyata Nurul Hidayah, 12.05.52.0078 Nurul Hidayah, 12.05.52.0078 Nurul Hidayanti, 14.05.52.0149 Nurul Hidayanti, 14.05.52.0149 Nurul Khikmah, 11.05.52.0195 Nurul Khikmah, 11.05.52.0195 Pancawati Hardiningsih Patricia Gladys Perdianti, 14.05.52.0040 Poerwati, Rr Tjahjaning Prabowo, Adia Adi Pratama, Arizal Putra Pratiwi, Prisma Laras Puruhitasari, Iryana Putro, Moh. Zaenal Abidin Eko Rahmat Hidayat Ratna Zahara Retnowulan, 13.05.52.0007 Retnowulan, 13.05.52.0007 Rimenda, Tetty Rita Farida Rokhimah, Zulaika Putri Rona Makom, Maharani Rr. Tjahjaning Poerwati Sai’in, Ali Sai’in, Ali Samani Sapta, Andriyan Eka Sekar Arum, Putri Farah Setyorini, Fany Shelly Elinda Maulidina, 14.05.52.0152 Shelly Elinda Maulidina, 14.05.52.0152 Sonjaya, Iwan Sri Sudarsi Susi Susanti Titiek Suwarti Tjahjaning Poerwati Utami, Pradiptia Wulan Vidyasari, Rahmanita Wahyu Meiranto Warda, Eliza Wardana, Yanuar Wendy yanto, Efri Yogi Widiawati Yulia Dini Hakiki, 15.05.52.0315 Yuni Susianti, 12.05.52.0044 Yuni Susianti, 12.05.52.0044 Yusuf Hidayat Yusuf Hidayat Zulhaida Lubis