Pengaruh Etika Uang, Sanksi Perpajakan, dan Self Assessment System Terhadap Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Lestari, Ulfah Dwi
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-03-08 07:47:15
Abstract :
Tax Evasion is an attempt to lighten the tax burden by violating the law. The aims of this research is to examine the influence of money ethic, tax sanction, and Self-assessment system on tax evasion with religion as a moderating variable. The population in this study was IKM APMMIK Kab. Bojonegoro. The sampling method was carried out using a random probability technique with a cluster sampling method. The data analysis technique used by descriptive analysis, outer model and inner model using Warp-PLS 8. The results of this research show that: 1) money ethic has an effect on tax evasion; 2) tax sanction have no effect on tax evasion; 3) the Self-assessment system has an effect on tax evasion; 4) religiosity does not moderate the relationship between money ethic and tax evasion; 5) religiosity does not moderate the relationship between tax sanction and tax evasion; 6) religiosity does not moderate the relationship between the Self-assessment system and tax evasion. Key words: Tax evasion, Money ethic, Tax sanction, Self-assessment system, and Religious
Tax Evasion is an attempt to lighten the tax burden by violating the law. The aims of this research is to examine the influence of money ethic, tax sanction, and Self-assessment system on tax evasion with religion as a moderating variable. The population in this study was IKM APMMIK Kab. Bojonegoro. The sampling method was carried out using a random probability technique with a cluster sampling method. The data analysis technique used by descriptive analysis, outer model and inner model using Warp-PLS 8. The results of this research show that: 1) money ethic has an effect on tax evasion; 2) tax sanction have no effect on tax evasion; 3) the Self-assessment system has an effect on tax evasion; 4) religiosity does not moderate the relationship between money ethic and tax evasion; 5) religiosity does not moderate the relationship between tax sanction and tax evasion; 6) religiosity does not moderate the relationship between the Self-assessment system and tax evasion. Key words: Tax evasion, Money ethic, Tax sanction, Self-assessment system, and Religious
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