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
Highlights
Abstrak: Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh money ethic, intrinsic dan extrinsic religionsity 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
"Religionsity, Attitude Toward Business, and Ethical Belief: Hispanic Consumer in The United States"
Summary
Choe & Lau (2010) dan Rosianti & Mangoting (2014) menyebutkan, hubungan antara money ethics dengan tax evasion dipengaruhi juga oleh variabel intrinsic dan extrinsic religiosity. (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. Penelitian (Choe & Lau, 2010; Lau et al, 2011; Rosianti & Mangoting, 2014) yang menunjukkan bahwa extrinsic religiosity berpengaruh positif terhadap tindakan penggelapan pajak etis. Manfaat praktis bagi Direktorat Jendral Pajak memberikan gambaran mengenai variabel-variabel yang perlu diperhatikan untuk mencegah dan mengurangi adanya upaya tax evasion dengan penyusunan kebijakankebijakan yang tidak hanya berorientasi pada penerimaan pajak saja tetapi juga lebih memperhatikan aspek spiritual
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