Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung

This study aims to examine the effect of the tax reporting facility on double-income personal taxpayers' compliance moderated by the love of money attitude. Quasi-experimental design methods (2x2 between subjects) were used for32 undergraduate students as surrogate participants. For tax calculation and reporting, personal taxpayers who had double income were employed, namely income from the permanent employment (fixed income) and independent personal service (free income). Experiments were carried out through online media utilizing modified e-filing software. The test results using two-way ANOVA revealed that the interaction between reporting facility and the love of money attitude affected tax compliance of double-income personal taxpayers, while the main effect was not shown. The implication is that regulators should consider requiring employers to facilitate tax reporting for their employees.

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“…Thus, the second hypothesis was rejected. This research is in line with the research of Sofha & Machmuddah [17].…”

Section: Hypothesis 2 (H2) Testingsupporting

confidence: 91%

An Experimental Study of Double-Income Personal Taxpayers: The Role of Tax Reporting Facilities and Love of Money Attitude

Kresnawati¹,

Sari²,

Yunianto³

2021

Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)

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“…Previous research on religiosity was conducted by Glock & Stark, (1965), Pope & Mohdali, (2010) and Sofha & Utomo, (2018) . The research results show that there is a significant influence of religiosity on tax evasion.…”

Section: The Influence Of Religiosity On Tax Evasionmentioning

confidence: 99%

“…Someone who has a high religious attitude tends to behave ethically and avoid tax fraud (Pope and Mohdali 2010). Glock & Stark., (1965), Pope & Mohdali., (2010) and Sofha & Utomo., (2018) stated in their research that there is a significant influence between religiosity and tax evasion. Based on his research, it states that religiosity, or the beliefs held by a person, can increase values and influence the behavior of each individual.…”

Section: Introductionmentioning

confidence: 99%

Pengaruh Gender dan Religiusitas terhadap Penggelapan Pajak

Rahmadani,

Sari

2023

WRA

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Purpose – This research aims to examine the influence of gender differences and religiosity on tax evasion. The large number of cases of tax evasion that still occur today, causing huge losses to the state, has made researchers interested in researching more deeply and developing previous research. This research is different from previous research in that previous research tended to focus on economic and legal aspects, and few studied non-economic aspects of tax evasion. This research will examine tax evasion behavior more deeply from the perspective of intrinsic factors and focus on a social-psychological perspective, namely gender and religiosity. Design/methodology/approach – This research was designed as quasi-experimental research using a quantitative approach. This research took samples from Bachelor of Accounting students from Padang State University, Andalas University and Bung Hatta University. Findings – The findings from this research are that there is a gender influence on tax avoidance behavior, where men are more likely to engage in tax avoidance than women. Religiosity also influences tax avoidance behavior. Individuals with low religiosity tend to avoid taxes compared to those with high religiosity. There is an interaction effect of gender and religiosity on tax evasion behavior, where men with high religiosity are more likely to commit tax evasion than women.Originality/value – This research is different from previous research in that previous research tended to focus on economic and legal aspects, while few studied non-economic aspects of tax evasion. This research will examine tax evasion behavior more deeply from the perspective of intrinsic factors and focus on a social-psychological perspective, namely gender and religiosity. Researchers will test the social psychological factors of gender because gender is a social psychological factor, where gender is an interesting demographic factor and has been widely researched from various perspectives. Gender is also one of the social psychological factors that is believed to be successful in influencing someone to commit tax evasion. Apart from gender, there is also the religiosity factor, where religiosity is a social psychological factor based on attitudes and perceptions. The existence of attitudes and perceptions that justify tax evasion on moral grounds comes from the starting point of religion or religiosity. There is still a dearth of research examining the relationship between these two variables. Moreover, most investigations have mainly focused on developed countries. Only a few studies have assessed the relationship between religiosity and attitudes toward tax evasion. This religiosity research also measures the Krauss and Hamzah indicators to cover the weaknesses of the Warthington indicators used by previous researchers.Research limitations/implications – The research only focuses on three universities in the city of Padang, so it can reduce the ability to generalize the findings so that further research can expand or use a direct sample of taxpayers. The implications of this research can be seen theoretically, which can support or oppose previous research, and theoretically, it can be useful for related parties to overcome the problem of tax evasion.Keywords: gender, Islam, religiosity, tax evasionArticle Type: Research Paper

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“…Hasil penelitian ini menunjukan bahwa berdasarkan hasil pengujian hipotesisnya, dijelaskan bahwa religiusitas negatif dan signifikan dalam penggelapan pajak (Safitri, 2018).Dari hasil penelitian (Sofha, 2018) didapatkan bahwa religius memiliki pengaruh yang signifikan terhadap penggelapan pajak serta adanya keterkaitan bahwa semakin tinggi religiusitas wajib pajak maka akan menunjukan persepsi positif sehingga wajib pajak akan sadar pentingnya menghindari penggelapan pajak. Penelitian yang telah dilakukan oleh (Sofha and Machmuddah, 2019) juga menemukan bahwa religiusitas berpengeruh terhadap penggelapan pajak. penelitian ini dilakukan dengan mahasiswa sebagai respondennya.…”

Section: Pengaruh Religiusitas Pada Penggelapan Pajakunclassified

Pengaruh Religiusitas, Love of Money, dan Status Sosial Ekonomi Terhadap Kecenderungan Perilaku Tax Evasion dalam Perspektif Ekonomi Islam

Oktaviana

Fasa

Suharto

2021

JESI

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Tax is a mandatory expenditure imposed on taxpayers to assist the development of the country. However, taxpayers feel that taxes are a burden for them, because the distribution of development has not been maximized, causing the people to feel reluctant to pay their obligations. So in this case the taxpayer is trying to find a way to evade taxes. The purpose of this study was to determine the effect of religiosity, love of money, and socio-economic status on the tendency of tax evasion behavior in an Islamic economic perspective. This study used a literature study which refers to journals and books. The results of this study reveal that religiosity and love of money have an effect on tax evasion behavior. However, socioeconomic status has no effect on tax evasion behavior.

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Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung

Cited by 3 publications

References 5 publications

An Experimental Study of Double-Income Personal Taxpayers: The Role of Tax Reporting Facilities and Love of Money Attitude

An Experimental Study of Double-Income Personal Taxpayers: The Role of Tax Reporting Facilities and Love of Money Attitude

Pengaruh Gender dan Religiusitas terhadap Penggelapan Pajak

Pengaruh Religiusitas, Love of Money, dan Status Sosial Ekonomi Terhadap Kecenderungan Perilaku Tax Evasion dalam Perspektif Ekonomi Islam

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