The Influence of Tax Officers' Hedonism Lifestyle and The Level of Tax Corruption on Taxpayer Compliance (Case Study of Bandung City Taxpayers)

Abstract

The purpose of this research was to determine the influence of the hedonistic behavior of tax officials and the level of tax corruption on taxpayer compliance. This research uses primary data where the data comes from questionnaires and direct interviews with respondents. This research uses descriptive quantitative methods to process questionnaire data with the help of the SPSS 23 data processing application. The population of thisresearch is all taxpayers in West Java, a sample of This research took 100 taxpayers in Bandung and its surroundings. The results of this research show that for the variables X1 and >0.05 then it can be concluded that R1 and R2 have no relationship. Simultaneous F test can show that the calculated F value is 0.082 and the significance value is 0.921, which is >0.05, so the two variables have no effect on Y.