PENGARUH LOVE OF MONEY, GENDER, DAN MORAL PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Putri, Nurlina Dwi (2026) PENGARUH LOVE OF MONEY, GENDER, DAN MORAL PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to examine the effects of love of money, gender, and tax
morale on the tax compliance of non-employee individual taxpayers at the Primary
Tax Service Office (KPP) Cibitung.
This research uses a quantitative method, in which data were collected
through questionnaire responses distributed via Google Forms through social media
platforms such as TikTok and WhatsApp. The sample consisted of 100 respondents,
selected using the convenience sampling technique, which is categorized as a non
probability sampling method. The population of this study comprises non-employee
individual taxpayers registered at KPP Pratama Cibitung.
Data were analyzed using the Structural Equation Modeling–Partial Least
Squares (SEM-PLS) method, and the data processing was conducted using
SmartPLS version 4.0. The results indicate that love of money has a negative effect
on the tax compliance of non-employee individual taxpayers, gender has a negative
effect on tax compliance, and tax morale has a positive effect on tax compliance.

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