PENGARUH SISTEM ETIKA PAJAK, KEADILAN PAJAK TERHADAP MONEY ETHICS (BERDASARKAN PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAU BADAN YANG TERDAFTAR DI KPP PRATAMA PONDOK AREN 2019-2023)

Abstract

This study aims to determine the influence of the tax ethics system and tax fairness on money ethics among individual taxpayers registered at the KPP Tangerang from 2019 to 2023. A quantitative approach was used, with data collected through questionnaires from 150 respondents. The data were analyzed using multiple linear regression via SPSS version 29. The F-test results showed that both tax ethics and tax fairness simultaneously have a significant effect on money ethics (significance value < 0.05). The t-test results confirmed that each independent variable X1 (tax ethics system) and X2 (tax fairness) has a significant individual effect on the dependent variable Y (money ethics). The coefficient of determination (R²) was 0,592, indicating that 59,2% of the variance in money ethics can be explained by these two factors. These findings suggest that a stronger perception of ethical and fair taxation practices positively impacts taxpayers’ ethical behavior in financial matters. The study provides practical insights for tax authorities in promoting taxpayer compliance through the reinforcement of ethics and fairness in the taxation system.