Apakah Empati Mempengaruhi Kepatuhan Pajak?

Research on the impact of empathy as a non-economic factor taxpayer compliance has not been studied in Indonesia. Most research still focuses economic factors that affect tax compliance. To find out whether affects compliance, this study uses binary logistic regression analysis because dependent variable is nominal and categorical. The significance equation parameters was tested by Ratio Likelihood Test Wald Test. Then, goodness fit model using Hosmer-Lemeshow likelihood ratio test shows there at least one coefficient from an effect 5% level. Based test, no independent significant with states feasible to use. Binary only predictor variable, namely empathic concern items. odds value 1.054 items taxpayers who have will be times more compliant than respondents do empathy. In other words, tend obedient paying taxes those trait. Therefore, government can formulate regulations support emergence community so increases.