Persepsi Etika Penggelapan Pajak Melalui Religiusitas: Pemahaman Perpajakan, Love of Money, dan Machiavellian

Abstract

The purpose of this study was to determine how much influence the understanding of taxation, Love of Money, and machiavellian partially and simultaneously has on the ethical perspective of Tax evasion and how much influence the understanding of taxation, Love of Money, and machiavellian partially and simultaneously has on Ethical Perspective of Tax evasion with religiosity as a moderating variable. The data collection method was through a questionnaire, with a sample of 76 respondents from accounting students majoring in 2018 UPI “YPTK” Padang. The analytical method used is Multiple Linear Regression Analysis and Moderated Regression Analysis using SPSS 22. The results of partial hypothesis testing show that Tax Understanding has a significant positive effect on the Tax evasion Ethical Perspective. Love of Money has a significant positive effect on the ethical perspective of Tax evasion. Machiavellian has a significant positive effect on the Tax evasion Ethical Perspective, and Understanding of Taxation, Love of Money, and Machiavellian simultaneously positive effect on the Tax evasion Ethical Perspective, but Religiosity is not able to moderate the effect of Taxation Understanding, Love of Money, and Machiavellian on the Ethical Perspective of Tax Evasion.