Abstract
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.
Highlights
Business must be operated in accordance with the rules of regulation, legislation, politics, economy, social and ethics (Wati & Sudibyo, 2016)
The objectives of this research were to examine the impact of love of money and religiosity on tax evasion
From data analysis, we conclude that love of money has a significant impact on tax evasion
Summary
Business must be operated in accordance with the rules of regulation, legislation, politics, economy, social and ethics (Wati & Sudibyo, 2016). Ethics and principles of professionalism need to be applied in the world of education, especially for accounting students (Arshinta, Djasuli, & Rimawati, 2017). The examples of tax evasion cases occurred in Indonesia is conducted by Gayus Tambunan in taking care of PT Metropolitan tax filling and three of Bakrie Group companies; PT Arutmin, PT Kaltim Prima Coal, and PT Bumi Resources. Another tax evasion case at PT Asian Agri with 14 sub companies proven not to pay taxes for four years (Kurniawati & Toly, 2015). The case is to be highlighted to the world of education that the content of ethics and professionalism are very crucial must be applied to students, especially accounting students (Basri, 2015)
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