THE INFLUENCE OF TAX OFFICERS' HEDONISM LIFESTYLE ANDTHE LEVEL OF TAX CORRUPTION ON TAXPAYER COMPLIANCE

Abstract

The purpose of this research was to determine the influence of the hedonisticbehavior of tax officials and the level of tax corruption on taxpayer compliance. Thisresearch uses primary data where the data comes from questionnaires and direct interviewswith respondents. This research uses descriptive quantitative methods to processquestionnaire data with the help of the SPSS 23 data processing application. The populationof this research is all taxpayers in West Java, a sample of This research took 100 taxpayersin Bandung and its surroundings. The results of this research show that for the variablesX1 and >0.05 then it can be concluded that R1 and R2 have no relationship. SimultaneousF 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.