Money Ethics Research Articles

THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.

Pengaruh Money Ethics dan Tax Morale terhadap Persepsi Mahasiswa Mengenai Tax Evasion dengan Hedonisme sebagai Variabel Moderasi

This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.

Pengaruh Etika Uang, Religiositas, dan Materialisme Terhadap Penggelapan Pajak

The research aims to find out the effect of money ethics, religiosity, and materialism on tax evasion. The population of this research is individual taxpayers who are registered at KP2KP (Counselling Service and Tax Consultation Office) Maba East Halmahera Regency, North Maluku Province. The data collection technique of this research used a questionnaire which was distributed directly to the respondents. Respondents in this research amounted to 373 respondents consisting of 188 male respondents and 185 female respondents. Data analysis was performed by using multiple linear regression. The results obtained from this research are that money ethics and religiosity have no effect on tax evasion while materialism has an effect on tax evasion. This research is expected to provide implications both theoretically and practically.

Analysis the Effect of Money Ethics and Tax Morale on Tax Evasion With Lifestyle as a Moderation Variabel

This study aims to determine the effect of money ethics and tax morals on tax evasion with lifestyle as a moderating variable. This study uses a quantitative approach with purposive sampling as a sampling technique. The questionnaire was distributed electronically to 130 taxpayers who live in West Kalimantan, especially Pontianak city. Statistical testing using Statistical Product and Service Solutions (SPSS), shows the results that tax morals and money ethics have a positive and significant effect on tax evasion. Lifestyle as a moderating variable is also able to strengthen the influence of tax morals and money ethics on tax evasion. Based on the T-test result with the results of money ethics = 0.001, tax morals = 0.000 and lifestyle = 0.034, which is less than 0.5, thus indicating that H0 is rejected, meaning that money ethics, tax morals and lifestyle also have a significant influence on tax evasion. The implications of this research are expected to be useful, especially for the government so that the government can prevent companies from committing tax evasion.

PENGARUH DIMENSI ZAKAT, MONEY ETHICS, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA UMKM DI SURABAYA

The objective of this study is to examine the influence of the zakat dimension, money ethics, and tax socialization on the level of compliance with compulsory personal tax among small and medium-sized enterprises in the Surabaya region. Basic research, which aims to improve and enhance current theories while also expanding knowledge, This study incorporates three distinct research variables, including tax socialization, money ethics, and the zakat component. The study employed a sample size of 100 respondents, who were selected from the population of taxable persons and individual perpetrators of the UMKM Islamic religion in Surabaya. The distribution of the sample was conducted using a questionnaire, which was administered to individuals registered with the KPP Pratama Surabaya. The present study used a multiple linear regression analysis for data analysis. The findings of the study indicate a significant positive correlation between taxation dimensions and tax socialization and compliance with tax duties. Conversely, the variable of money ethics exhibits a significant negative association with tax compliance.

MACHIAVELLIAN, MONEY ETHIC DAN NIAT MELAKUKAN PENGHINDARAN PAJAK : RELIGIUSITAS SEBAGAI PEMODERASI

The purpose of this study was to determine the effect of machiavellian and money ethics with religiosity as a moderator on the intention to carry out tax evasion. This type of research is quantitative. Primary data is used to collect data by distributing questionnaires to Yogyakarta taxpayers. The sampling technique in this study was purposive sampling. Data collection was carried out by distributing the Google Form link via WhatsApp social media. The number of questionnaires processed was 100 respondents. The results of this study indicate that machiavellian has a positive effect on tax evasion intentions, money ethics has no effect on tax evasion intentions, religiosity moderates the machiavellian effect on tax evasion intentions, and religiosity does not moderate the effect of money ethics on tax evasion intentions.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PEMILIK UMKM DI JAKARTA BARAT

This study aims to determine the effect of tax socialization, money ethics and women in control on tax compliance of MSME owners in the city of West Jakarta. Nonprobability sampling and purposive sampling method were used for sampling, with a total 100samples obtained with some term and conditions while sampling. The data processing technique uses multiple regression analysis, then processed with Microsoft Excel 2013and SPSS 24 program. The result of this study indicate that tax socialization, money ethics and women in control have significant positive effects on tax compliance partially, and have significant positive effects simultaneously. The implication of this research is to increase and adding some taxation knowledge, encourage the MSME owners to come to realization that they have to follow the taxation regulation so they can avoide the fine or tax evasion in advance.

THE ANTECEDENTS OF TAX EVASION PERCEPTION WITH A RELIGIOUSITY AS MODERATION

Tax evasion is an act of taxpayers who always try to minimize their tax burden by violating the provisions of the tax laws. This study aims to analyze the effect of the self-assessment system, money ethics, and discrimination on the perception of taxpayers by mediating religiosity. The population of this research is individual taxpayers in DKI Jakarta. The primary data used is in the form of questionnaires distributed to 150 respondents (taxpayers), of which 135 questionnaires are returned and can be processed for research results. The sampling technique used in this study is purposive sampling, while the data analysis methods used are descriptive analysis and multiple linear regression analysis. The results of the study show that the self-assessment system has an effect on tax evasion, but money ethics has no effect on tax evasion. This study also concludes that religiosity strengthens the effect of the self-assessment tax system on perceptions of tax avoidance and religiosity does not play a moderating role between money ethics and tax evasion. Keywords: Money Ethics, Tax Self Assessment System, Perception of Tax Evasion, Religiosity.

Tax Morality Moderates Self Assessment System and Money Ethics on Tax Evasion Measures at KPP Pratama Makassar Selatan

The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office. The population in this study consists of individual taxpayers registered at the South Makassar Primary Tax Office, totaling 159,626 individual taxpayers. The sample size for this study was determined using the Slovin formula, resulting in a sample of 100 taxpayers. This study employs a field research method. The statistical method used to test hypotheses involves the use of the partial least square (PLS) approach. The results of the analysis indicate that self assessment system and money ethics simultaneously have a positive and significant influence on tax evasion, while morality as a moderator weakens the impact of self assessment system and money ethics on tax evasion. Recommendations from this study include: 1) for future researchers, it is suggested to include more other independent variables that could influence tax evasion behavior. 2) future researchers are encouraged to use additional data analysis tools. 3) future studies are expected to have a broader range of respondents in their sampling.

Money Ethics And Tax Evasion

This research aims to understand the influence of money ethics and tax morale on tax evasion. The population in this study is made up of taxable individuals registered in the KPP Pratama City of Batam, which amounts to 456,984 people. The sample technique used purposive sampling with 94 respondents. Data collection for this study uses the questionnaire method. The analysis method uses regression with the help of the SEM-PLS application version 4. Research findings show that money ethics has a significant positive influence on tax evasion, and tax morale has no significant effect on tax avoidance.

Model Pengukuran Tax Evasion berbasis Money Ethics dan Tax Morals

This study aims to measure tax evasion using money ethics and tax morals. The approach used is quantitative with a sample of 100 KPP Pratama employees of Karawang Regency. The analytical method uses regression with the help of the SmartPLS version 4.0 application. The results showed that money ethics has a significant effect on tax evasion, which means that the higher the nature of a person's money ethics, the higher the tendency to take tax evasion. While the conclusion regarding tax morale on tax evasion is found that tax morale does not significantly influence tax evasion, which means that a person's tax morale does not influence that person to commit tax evasion. An important suggestion for the DGT is that it is hoped that they can always maintain the good name of the institution so that public trust in the Directorate General of Taxation does not decrease so that it does not trigger tax evasion crimes so that tax revenues in Indonesia can always reach the revenue target.

Religiosity, money ethics, materialism, and tax evasion: An exploratory study

Tax evasion remains a persistent concern that continues to captivate the attention of scholars and professionals alike, owing to its profound implications for a nation's economic landscape. The objective of this study is to assess the impact of money ethics, intrinsic religiosity, and extrinsic religiosity on tax evasion. Specifically, the study aims to examine the moderating effects of intrinsic religiosity, extrinsic religiosity, gender, and materialism on the relationship between money ethics and tax evasion. A purposive sampling technique is employed to select participants for this study, and primary data is collected through the direct distribution of questionnaires to respondents. The sample size consists of 100 participants. Structural Equation Modeling-Partial Least Squares (SEM-PLS) is utilized as the data analysis technique. The findings of the analysis reveal that money ethics and extrinsic religiosity positively influence tax evasion, while intrinsic religiosity has a negative impact on tax evasion. Moreover, the moderating effect of intrinsic religiosity weakens the relationship between money ethics and tax evasion, whereas the moderating variables of extrinsic religiosity, gender, and materialism do not demonstrate significant effects on the relationship between money ethics and tax evasion. This research provides practical contributions to the government in understanding the reasons behind taxpayers' behavior in engaging in tax evasion.

FAKTOR TERJADINYA TINDAK KECURANGAN PENGELOLAAN DANA DESA DENGAN PENGGUNAAN SISKEUDES SEBAGAI VARIABEL MEDIASI (STUDI PADA PERANGKAT DESA SE KABUPATEN TEGAL)

Village development is one of the focuses of President Joko Widodo's administration in the second term. Villages can maximize the use of Village Funds in the process of village development. Many benefits are felt by the village from the existence of village fund. However, with the great benefits and freedom in managing the village funds, there was a misuse of village funds. This study conducted a study on the influence of Money Ethics and Religiosity on Village Fund Management Fraud by including the use of SISKEUDes as a mediation variable. Respondents from this study totaled 168 with a sample selection method using random sampling. The statistical analysis method in this study used the Partial Least Square (PLS) method and used the SmartPLS 3 statistical test tool. Based on the statistical tests conducted, it is found that Money Ethics has an effect on Fraud Acts of Village Fund Management, while Religiosity has no effect. The use of SISKEUDes does not fully mediate the effect of Money Ethics on Fraud Acts of Village Fund Management but does not succeed in mediating the influence of Religiosity on Fraud Acts of Village Fund Management.

The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable

Taxes form 85% of Indonesia's state budget revenues. Based on the importance of tax discipline, the government has implemented various tax reforms to increase tax revenue targets. However, many taxpayers try to find loopholes to avoid paying part of their taxes. The purpose of the study is to assess the influence of love of money, machiavellianism, and injunctive norms on tax evasion with religiosity as moderating variable. The object of the study is 100 taxpayers served by the North Makassar Primary Tax Service Office and South Makassar Primary Tax Service Office. The criterion for choosing taxpayers is the size of the annual income of more than 60 million rupees. Data were collected using questionnaires with a Likert scale. Love of money variable is measured by the money ethics scale (MES) developed by Tang (2002) using 4 indicators. The machiavellianism variable is measured by the 7-item Mach IV scale, which is adapted from Christie's (1970) indicator. The variable of injunctive norms is measured by the indicators developed by Bobek et al. (2013). The religiosity variable was measured using indicators developed by Glock and Stark (1965). The tax evasion variable was measured by 5 indicators with 7 statements developed by Suminarsasi and Supriyadi (2011). The partial least square (PLS) method was used for data analysis. The study’s results showed that love of money and machiavellianism have a positive and significant influence on tax evasion. In contrast, injunctive norms negatively and significantly influence tax evasion. At the same time, religiosity moderates the impact of these factors on tax evasion. This suggests that high love of money, manipulative nature and willingness to adapt to the environment are why taxpayers cheat on their tax obligations. Still, taxpayers' religiosity can be a deterrent factor to tax evasion.

Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor?

The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a positive effect on tax compliance. Meanwhile, money ethics has no influence on tax compliance. In addition, it was found that morality is able to moderate taxpayer awareness in a negative direction. However, morality is not able to moderate tax literacy and money ethics towards compliance in paying motor vehicle taxes.
 Keywords: Tax Compliance; Tax Awareness; Tax Literacy; Money Ethic; Morality.

PENGARUH MONEY ETHIC PADA PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN MANACIKA PARISUDHA SEBAGAI VARIABEL PEMODERASI

This research was conducted because of the phenomenon of violations of the professional code of ethics by accountants so that the crisis of public confidence in the accounting profession decreased. The purpose of this study is to examine the effect of money ethics on accounting students' ethical perceptions which will later become the basis for ethical decisions, as well as the use of the manacika parisudha variable which might influence the interaction of money ethics on ethical perspectives. The population in this study is master of accounting students and PPAk students of Udayana University who are still actively participating in lectures per odd semester 2020. The sample selection method uses nonprobability sampling with purposive sampling technique so that 34 accounting students of Udayana University are used as research samples. The data were analyzed using a regression model with the absolute difference method. The regression model has passed the classical assumption test. The results of the first hypothesis show that money ethics has a significant negative effect on ethical perceptions of accounting students, the second result shows that manacika parisudha weakens the influence of money ethics on ethical perceptions of accounting students at Udayana University.

Analisis Faktor Yang Memengaruhi Wajib Pajak Untuk Melakukan Tax Evasion

This study aims to evaluate the effect of tax justice, money ethics, understanding of taxation, tax rates and tax sanctions on tax evasion. Tax evasion in Indonesia is an important problem that is being faced by the tax apparatus. Even though there are laws and regulations, there are still taxpayers who commit tax evasion. This research can help the government, so that they know the factors that can significantly influence tax evasion. This research method is measured using the SmartPLS version 3 data processing program which refers to the value generated by Cronbach's alpha and composite reliability, with 75 respondents as research subjects from UMKM taxpayers . The results of this study indicate that the variables of tax justice, money ethics, tax rates have a significant positive effect on tax evasion. While the understanding of taxation does not have a significant negative effect, and tax sanctions have a significant negative effect. The implication of this research is that the hypothesis of tax justice and understanding of taxation is rejected, and the hypothesis of money ethics, tax rates, and tax sanctions are accepted.

The Influence of Money Ethics, Love of Money, Materialism, and Religiosity on Tax Avoidance with Financial Conditions as Moderating Variables

Taxes are one of the most important factors in carrying out national development, tax revenues reach approximately 70% of all state revenues. As a good citizen, you must pay taxes. This study aims to examine the effect of money ethics, love of money, materialism, and religiosity on tax evasion with financial conditions as moderating variables. In this study using quantitative techniques through smart PLS data processing tools, data was taken by primary data or questionnaires then sampling based on the census was used as the research sample. In accordance with the results of the study, it was found that religiosity had an effect on tax evasion with financial condition as a moderating variable, materialism had an effect on tax evasion with financial condition as a moderating variable, Love of Money had an effect on tax evasion with financial condition as a moderating variable, Money Ethics had an effect on tax evasion with financial condition as a moderating variable.

TINDAKAN PENGGELAPAN PAJAK TERHADAP MONEY ETHICS DAN TEKNOLOGI INFORMASI YANG DIMODERAI RELIGIUSITAS

This study aims to empirically examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. This researcher uses associative research methods while the type of research used is quantitative research. The population in this study are individual and corporate taxpayers in Serang City (UMKM). The sample in this study was determined by the Probability Sampling method with Determination of the number of samples using the Slovin Formula and the data were collected through questionnaires with a total of 275 respondents, and the questionnaire could only be processed with 163 respondents, the rest were filled in or not returned. The data analysis method uses SPSS.The results of this study indicate that 1) Money ethics influences tax evasion. 2) Tax information technology has no effect on tax evasion. 3) Religiosity influences towards tax evasion. Whereas 4) The variable of religiosity is proven unable to moderate the relationship of money ethics to tax evasion. And 5) The variable of religiosity is proven to be able to moderate the relationship of taxation information technology to tax evasion

Influence of Ethical Culture, Locus of Control, and Money Ethics on Ethical Perceptions of Tax Evasion

This study aims to prove the ethical culture, locus of control, and money ethics on the ethical perception of tax evasion. The independent variables used in this study are ethical culture, locus of control, and money ethics, while the dependent variable is the ethical perception of tax evasion. This research was conducted at Pamulang University. The research method used is descriptive quantitative. The type of data used is primary data in a questionnaire distributed to Pamulang University Accounting Students online using a google form. Samples were collected by the accidental sampling method (convenience sampling). Respondents used for this study sample were 125 people with specific criteria to obtain 100 samples. Data processing using SPSS version 25.0 for windows by collecting data and related data is then calculated ethical culture, locus of control, and money ethics through testing using multiple linear regression analysis methods. This study indicates that partial ethical culture does not affect ethical perceptions of tax, locus of control affects the ethical perception of tax evasion, and money ethics has no effect on tax evasion. At the same time, the test results show that ethical culture, locus of control, and money ethics affect the ethical perception of tax evasion