The Influence of Gender and Machiavellianism on Tax Evasion (A Study on Accounting Students)

Helmy, Herlina; Dwita, Sany; Cheisviyanny, Charoline

doi:10.2991/aebmr.k.210616.013

Cited by 3 publications

(3 citation statements)

References 17 publications

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“…In his research, Fisher stated that gender is a psychosocial factor that can influence a person's success in influencing tax evasion (Fischer et al 1992). Research supports previous research stating that women tend to comply with taxes (Helmy et al 2021;Hogue et al 2013;Julianto 2013;Kastlunger et al 2010;Sommers 2003).…”

Section: Differences In Tax Evasion Behavior In Men and Womenmentioning

confidence: 54%

“…This research will later test accounting students for tax evasion, this is because students are considered capable of representing practitioners in decision making (Liyanarachchi and Milne 2005). According to Helmy et al, (2021), research that done By using students as an important subject, especially students with an undergraduate study program majoring in accounting will become someone who is directly involved as a business person who will play a role in carrying out and fulfilling all duties, responsibilities and tax obligations in the future. Apart from that, students will also make ethical decisions regarding their tax obligations.…”

Section: Introductionmentioning

confidence: 99%

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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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Section: Differences In Tax Evasion Behavior In Men and Womenmentioning

confidence: 54%

Section: Introductionmentioning

confidence: 99%

Pengaruh Gender dan Religiusitas terhadap Penggelapan Pajak

Rahmadani,

Sari

2023

WRA

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“…Machiavellianism and the love of money are linked to unethical behavior, which has a negative impact on accounting students' perceptions of ethical behavior (Maggalatta & Adhariani, 2020). Helmy, Dwita, and Cheisviyanny (2021) found that tax evasion among accounting students to be significantly influenced by gender. Their study found females as more compliant and males as more prone to commit tax evasion; however, they found no link between Machiavellian behavior and tax evasion.…”

Section: Literature Reviewmentioning

confidence: 99%

An Examination of the Association of Work Experience to Ethical Attitudes and Machiavellianism of Accounting Students

Rodríguez,

Maksy,

Shahid

2024

JLAE

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Business ethics can have high implications for the accounting profession, stakeholders who rely on financial reporting, and entities concerned about business reputation. Professional ethics are required of members by all major accounting organizations. Accounting students learn about business ethics in accounting through their accounting studies, yet unethical practices have persisted in recent decades, often by leaders and managers with accounting foundations. This study examined work experience and other factors that could affect attitudes toward business ethics of accounting students. A survey questionnaire was used to assess ethical attitudes using various statistical techniques to explore significant differences among accounting students who were grouped according to their length of work experience and other factors. Students with a few years of work experience were found to have a more relaxed attitude towards business ethics than students with longer work experience.

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