Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion. In addition, it studies the relationship between love of money, religiosity, and tax evasion based from a gender. The research data were obtained from 8 private universities in Special Region of Yogyakarta with 207 samples and it uses convenience sampling. The number of samples was determined by convenience sampling method. Analysis data uses regression analysis. The results indicate that love of money has significant effect on tax evasion, while religiosity has no significant effect on tax evasion. There is significant difference between love of money and tax evasion from a gender perspective. The conclusion of this research is tax evasion in Indonesia determined by love of money and not given by religiosity. Moreover, sex is not an indicator in tax evasion and love of money.

INFO ARTIKEL PENDAHULUANPerusahaan dapat dikatakan go public apabila telah menerbitkan sahamnya di Bursa Efek Indonesia (BEI). Tujuan perusahaan dalam menerbitkan sahamnya yaitu untuk menambah dana modal bagi perusahaan untuk kegiatan operasional. Selain itu memberikan kesempatan kepada masyarakat luas agar ikut serta dalam kepemilikan saham dari suatu perusahaan. Berdasarkan tujuan penerbitan saham perusahaan memilki tanggung jawab terhadap publik atau masyarakat untuk setiap periodenya menyampaikan laporan keuangan tahunan.Elen P dan Anggraeni N. S (2012) menjelaskan nilai dari sebuah laporan keuangan perusahaan dapat diukur dari ketepatan waktu dalam menyampaikan laporan keuangan. Jika auditor semakin lama dalam menyelesaikan proses auditnya maka informasi yang dihasilkan kemungkinan dapat diketahui oleh investor tertentu sebelum laporan keuangan diterbitkan ke publik. Selain itu dari sudut pandang pelaku pasar modal keterlambatan yang terjadi atas penyampaian informasi laporan keuangan akan menimbulkan pandangan negatif terhadap perusahaan.Motivasi penelitian ini disebabkan karena terdapat inkonsistensi hasil penelitian terdahulu yaitu Meylisa J. I dan Estralita T (2010) menunjukkan bahwa yang mempengaruhi audit delay adalah besarnya ukuran KAP, sedangkan ukuran perusahaan (total asset) tidak mempengaruhi. Peneliti lainnya seperti Zooana Farida P, dkk (2013) hasil dari pengujiannya menunjukkan bahwa ukuran KAP tidak berpengaruh, namun ukuran perusahaan mampu mempengaruhi audit delay. Selain itu ada pun penelitian yang memiliki hasil berlawanan yaitu Lia Permatasari (2012) menyatakan hasil ukuran KAP, ukuran perusahaan tidak berpengaruh tetapi variabel auditor internal yang mampu mempengaruhi audit delay. Sedangkan dalam penelitian Sistya R (2008) ukuran perusahaan, ukuran KAP memiliki pengaruh atas audit delay, tetapi ada faktor yang tidak berpengaruh yaitu auditor

Ministry of Research, Technology and Higher Education of the Republic of Indonesia (Kemenristekdikti) establish five elements to conduct economic growth and country competitiveness in industry revolution 4.0 through the integration of university governance to academic behavior. Kemenristekdikti synergize the gap between the high tech digitalization era and higher education with external quality assurance system (SPME) and internal quality assurance system (SPMI) policy. UPY conducts internal evaluation using Internal -external matrix analysis (IE Matrix) to strengthen up the management and governance. The result is that UPY needs intensive and stable program implementation to achieve the whole key performance indicator. This study is qualitative research and conduct with a case study in UPY using COSO's Framework conduct risk management and internal control in UPY. This study adopts three stages to conduct case study research. The result can be used and as a reference to the other Higher Education (University) in the same quadrants with UPY (B Institution Accredited by BAN PT). This study suggests that COSO Framework implementation that integrated with Internal Quality This study suggests that COSO Framework implementation that integrated with Internal Quality Assurance can enhance Higher Education performance from internal control, risk assessment, and effective monitoring process.