THE EFFECT OF RELIGIOSITY, LOVE OF MONEY AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE OF MSMES IN WEST HALMAHERA REGENCY
Keywords:
Religiusitas, Love Of Money, Pengetahuan Pajak, Kepatuhan Wajib PajakAbstract
This purpose of this study is to determine taxpayer compliance among MSMEs in West Halmahera Regency through religiosity, love of money, and tax knowledge. The research method used was quantitative, using a questionnaire, and 100 respondents. Taxes play a significant role and are increasingly relied upon for national development and state expenditure. The importance of tax contributions to national development and state expenditure must be balanced with community responsibility to ensure smooth development. Data released in this national development effort will increase in line with the development needs themselves. (Kemenkie, 2023) The results of the study indicate that religiosity has a positive effect on taxpayer compliance registered with the West Halmahera Tax Office (KPP). Love of money has a positive effect on taxpayer compliance, and tax knowledge has a positive effect on taxpayer compliance.
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