Machiavellianism dimensions, religiosity, social environment, and tax evasion

Abstract

This research aims to investigate the effects of Machiavellianism dimensions that consist of the use of manipulative tactics, cynical views, and disregard of conventional morality on tax evasion. Further, we also analyze the effects of religiosity and social environment as the variables that control Machiavellianism behavior. The population in this research are individual taxpayers, and the sampling technique used is an online survey with the snowball sampling method. The criteria used in sampling are taxpayers who are self-employed or entrepreneurs. The data is then analyzed using the univariate and multivariate General Linear Model (GLM) methods. The results show that manipulative tactics and disregard of conventional morality have positive effects on tax evasion. Meanwhile, cynical views have a negative effect on tax evasion. Further, religiosity has negative effects on the use of manipulative tactics and disregard of conventional morality. Lastly, social environment has a positive effect on cynical views but no significant effects on the use of manipulative tactics and disregard of conventional morality.

Do Individual Characteristics and Bystander Effect Increase the Accounting Fraud?

“…The higher the personal moral reasoning level, the lower the individual's propensity to commit fraud (Puspasari and Suwardi, 2016;Fernandhytia and Muslichah, 2020). Individuals with high Machiavellian characteristics are proven to do more unethical behavior such as tax evasion (Budiarto and Nurmalisa, 2018;Matitaputty and Adi, 2021), fraud intention ( (Utami et al, 2019;Triantoro, Utami, and Joseph, 2020), or earning management (Figueredo D'Souza, 2020). Social phenomena such as the bystander effect also create a conducive situation for the creation of fraud.…”

Tarif Pajak, Keadilan Pajak, Teknologi Informasi Terhadap Perilaku Penggelapan Pajak

“…Hal ini bertolak belakang dengan penelitian yang dilakukan oleh Gusmella Ismarita (2022), Ni Putu Purnama Sari, I Made Sudiartana, Ni Luh Gde Mahayu Dicriyani (2021), Muhammad Rizal Saragih dan Rusdi (2022) yang menyimpulkan tarif pajak berpengaruh terhadap penggelapan pajak. (Matitaputty & Adi, 2021)…”

Persepsi Etika Penggelapan Pajak Melalui Religiusitas: Pemahaman Perpajakan, Love of Money, dan Machiavellian

“…Etika uang yang tinggi disebut juga dengan love of money yaitu seseorang yang sangat mementingkan uang dan menganggap uang sebagai segalanya dalam hidup. Seseorang yang memiliki etika uang yang tinggi akan menjadi kurang beretika dibandingkan dengan orang yang memiliki etika uang yang rendah [10] Religiusitas digambarkan sebagai kepercayaan kepada Tuhan (iman) yang disertai dengan komitmen untuk mengikuti prinsip-prinsip yang diyakini akan ditetapkan oleh Allah [12]. Perilaku individu dapat dikontrol dengan Agama.…”