Analisis Pengaruh Religiusitas Terhadap Etika Penggelapan Pajak (Studi Kasus pada Wajib Pajak di Kabupaten Karanganyar)
DOI:
https://doi.org/10.62710/00zrx726Keywords:
Intrapersonal Religiosity, Interpersonal Religiosity, Ethics of Tax EvasionAbstract
Tax evasion is the act of minimizing the tax owed by violating tax laws and regulations carried out by taxpayers. This research aims to analyze the influence of intrapersonal religiosity and interpersonal religiosity on the ethics of tax evasion. This research uses theory, namely attribution theory. The objects of this research are people who have become taxpayers in Karanganyar Regency. The number of samples in this study was 89 samples. The sampling technique uses the Simple Random Sampling technique. The type of data used in this research is primary data. The data collection technique in this research used a questionnaire. The data analysis techniques in this research are multiple linear regression analysis, t test, f test, and coefficient of determination. The results show that intrapersonal religiosity has a significant positive effect on the ethics of tax evasion, and interpersonal religiosity has no significant negative effect on the ethics of tax evasion.
Downloads
References
Farhan Muharsa, Helmy Herlina, & Afriyenti Mayar. (2019). Pengaruh Machiavellian Dan Love of Money Terhadap Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi. Jurnal Eksplorasi Akuntansi, 1(1), 470–486. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/4
Hidayatulloh, A., Shofiyah, I., Nugroho, A. D., Wiharsianti, E. A., & Ganinda, F. P. (2023). Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah. Jurnal Akuntansi Dan Pajak, 24(1), 1–9.
Berlianti, N. (2023). Pengaruh Machiavellian , Love Of Money , Equity Sensitivity Dan Religiusitas Terhadap Etika Penggelapan Pajak : Studi Pada Mahasiswa Akuntansi Universitas Muhammadiyah Riau. 3, 9918–9930.
P McGee, R. W., Benk, S., & Yüzba¸ B. (2020). Does Religiosity Affect Attitudes toward the Ethics of Tax Evasion? The Case of Turkey. MDPI, 1944, 1-12.
Permana, A. A., Chomsatu, Y., & Dewi, R. R. (2022). Determinan kepatuhan wajib pajak orang pribadi. Akuntabel, 19(2), 411–419. https://doi.org/10.30872/jakt.v19i2.10736
Pratama, P. A. S., Musmini, L. S., & Wahyuni, M. A. (2020). Pengaruh money ethics, etika wajib pajak, religiusitas intrinsik dan ekstrinsik dan tax morale terhadap wajib pajak mengenai tax evasion (Studi empiris pada Kantor Pelayanan Pajak Pratama Kota Singaraja). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 11(1),44–55. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/24643
Randiansyah, R., Nasaruddin, F., & Sari, R. (2021). Pengaruh Love of Money, Gender, Religiusitas, Dan Tingat Pendapatan Terhadap Penggelapan Pajak (Berdasarkan Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pajak Pratama Maros). Amnesty: Jurnal Riset Perpajakan, 4(2), 385–412. https://doi.org/10.26618/jrp.v4i2.6334
Surahman, W., & Putra, U. Y. (2018). Faktor-Faktor Wajib Pajak Terhadap Etika Penggelapan Pajak. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 5(1), 1. https://doi.org/10.12928/j.reksa.v5i1.140
Sondakh, T. F. ., Sabijono, H., & Rudy J. Pusung. (2019). ( Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Manado ) the Influence of Tax Collection Justice , Understanding of Taxation and Tax Officer Services on Tax Evasion Actions ( Empirical Study on Individual Taxpayers in Kpp Pratama Manado ). Jurnal EMBA, 7(3), 3109–3118.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Yunita Ababil, Fadjar Harimurti (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
