The Moderating Effect of Religiosity in the Relationship between Money Ethics and Tax Evasion

Lau, Teck-Chai; Choe, Kum-Lung; Tan, Luen-Peng

doi:10.5539/ass.v9n11p213

Cited by 34 publications

(88 citation statements)

References 38 publications

(36 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Ancok (2004), berpendapat tax evasion merupakan ciri perilaku yang umum pada manusia, manusia memang cenderung berusaha mengurangi jumlah pajak yang dibayarnya dengan cara melaporkan sedikit mungkin penghasilannya yang terkena pajak. Lau et al, (2011), menyebutkan wajib pajak melakukan tax evasion karena menempatkan uang sebagai prioritas utama dalam kehidupan sehari-harinya, mereka merasa bahwa tax evasion adalah tindakan yang dapat diterima.…”

Section: Pendahuluanunclassified

“…Hasil penelitian (Lau et al, 2011;Rajagukguk & Sulistianti, 2011;Rosianti & Mangoting, 2014;Sloan, 2002;Vitell et al,. 2012) menyebutkan bahwa kecenderungan sikap money ethics yang besar berdampak pada upaya untuk melakukan tax evasion.…”

Section: Pendahuluanunclassified

“…Sedang hasil berbeda ditunjukkan atas pengaruh intrinsic religionsity terhadap tax evasion. (Choe & Lau, 2010;Lau et al, 2011;Rajagukguk & Sulistianti, 2011;Rosianti & Mangoting, 2014) menyebutkan bahwa intrinsic religionsity berpengaruh negatif terhadap money ethics sedangkan hasil lain ditunjukkan oleh Vitell et al, (2012), yang menyebutkan intrinsic religionsity memiliki pengaruh positif terhadap tax evasion.…”

Section: Pendahuluanunclassified

“…Penelitian (Choe & Lau, 2010;Lau et al, 2011;Rosianti & Mangoting, 2014) yang menunjukkan bahwa extrinsic religiosity berpengaruh positif terhadap tindakan penggelapan pajak etis. Sedangkan Vitell et al, (2012) menunjukkan hasil extrinsic religionsity tidak berpengaruh terhadap upaya tax evasion.…”

Section: Pendahuluanunclassified

“…Rosianti & Mangoting (2014), intrinsic religiosity adalah komitmen seseorang untuk memeluk agama dengan tujuan kerohanian atau spiritual (menggunakan iman untuk mempromosikan kepentingan rakyat dan menemukan cara untuk melayani agama. Lau et al, (2011), karaktek intrinsic religiosity mewakili jaminan internal yang kuat untuk agama sebagai bagian dari kehidupan sehari-hari seseorang.Semakin seseorang beragama maka mereka akan selalu menyelaraskan perilaku mereka selalu dengan keyakinan agama mereka. Ismail ( 2012), orang yang hidup berdasarkan atau sesuai dengan agama yang dianutnya memiliki orientasi beragama secara intrinsik.…”

Section: Kajian Teoriunclassified

See 4 more Smart Citations

Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion

Oktaviani

Srimindarti

Hardiningsih

2018

View full text Add to dashboard Cite

Abstract:The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple.Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion Keywords: money ethics, intrinsic religionsity, extrinsic religionsity, tax evasion Abstrak: Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh money ethic, intrinsic dan extrinsic religionsity terhadap tax evasion. Selain itu untuk menguji dan menganalisis pengaruh intrinsic dan extrinsic religionsity sebagai pemoderasi hubungan antara money ethics terhadap tax evasion. Bersumber pada Teori Egoisme menyebutkan bahwa tindakan pengelapan pajak tidak dianggap sebagai pelanggaran karena tindakan mementingkan diri sendiri bukan merupakan pelanggaran etika. Sementara pandangan berbeda dalam Teori Etika Teonom menyebutkan bahwa, penggelapan pajak merupakan tindakan melanggar agama, karena dalam agama dianjurkan untuk memberikan yang kita punya untuk membantu sesama.Metode penelitian yang digunakan adalah metode kuantitatif dengan menyebarkan kuesioner kepada 113 wajib pajak orang pribadi di Kantor Pelayanan Pajak di wilayah Semarang. Teknik sampling yang digunakan adalah convenience sampling. Sedangkan teknik analisa data yang digunakan dalam penelitian ini adalah regresi moderasi uji selisih mutlak dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa money ethics dan intrinsic religionsity berpengaruh terhadap tax evasion, sedangkan extrinsic religionsity tidak berpengaruh terhadap tax evasion. Sedangkan variabel intrinsic religionsity dalam penelitian ini terbukti memoderasi hubungan money ethics terhadap tax evasion.Sedangkan hasil berbeda ditunjukkan variabel extrinsic religionsity dalam penelitian ini terbukti tidak memoderasi hubungan money ethics terhadap tax evasion Kata kunci: money ethics, intrinsic religionsity, extrinsic religionsity, tax evasion

show abstract

Section: Pendahuluanunclassified

Section: Kajian Teoriunclassified

See 3 more Smart Citations

Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion

Oktaviani

Srimindarti

Hardiningsih

2018

View full text Add to dashboard Cite

show abstract

Infaq during movement lockdown: the perspective from social responsibility theory

Jalil

Lada

Pitchay

et al. 2022

IMEFM

View full text Add to dashboard Cite

Purpose Within a few days, the National Disaster Management Agency’s COVID-19 Fund (NADMA) has collected RM 5.5 m in donations from individuals and companies. These data shows that voluminous Malaysians are willing to help although they are in a difficult situation. Grounded in the Social Responsibility theory, this paper aims to examine the factors that motivate infaq (donation) behaviour in Malaysia during Movement Control Order (MCO). Design/methodology/approach The quantitative questionnaire survey method was used to obtain the data. This research’s unit analysis was of individuals who had done any help during COVID-19 MCO in Malaysia. The respondents were from all states in Malaysia, 20 years old and above and constituted of all races. Findings Although the religiosity factor did not play a significant role as a moderator, the results of the study found that all factors from the social responsibility theory had a significant positive relationship to Infaq behaviour during an emergency. Practical implications Identifying the vital driving factors that determine the infaq offer makes it possible for fundraisers to entirely focus on developing better approaches that can increase the role that these driving factors can play and possibly improve the impact on those previously unaffected factors. Originality/value From the authors’ knowledge, the research paper on helping effort during an emergency is minimal, let alone the research on infaq behaviour. This paper’s originality lies in the relationship between infaq behaviour, emergency and social responsibility theory which has never been explored before by other researchers.

show abstract

Spiritual, psychological and social dimensions of taxpayers compliance

Yuniarta

Purnamawati

2020

JFC

View full text Add to dashboard Cite

Purpose This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product. Design/methodology/approach The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression. Findings The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable. Research limitations/implications Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization. Originality/value Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.

show abstract

The Moderating Effect of Religiosity in the Relationship between Money Ethics and Tax Evasion

Cited by 34 publications

References 38 publications

Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion

Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion

Infaq during movement lockdown: the perspective from social responsibility theory

Spiritual, psychological and social dimensions of taxpayers compliance

Contact Info

Product

Resources

About