Pengaruh Pemahaman Pajak, Keadilan Pajak, Love of Money dan Religiusitas Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Studi Kasus Mahasiswa di Universitas Muhammadiya Surabaya)

Abstract

Indonesia, oknum wajib pajak yang tidak memiliki rasa tanggung jawab masih sering melakukan penggelapan pajak, yaitu tindakan wajib pajak pada pengurangan beban pajak melalui melanggar aturan hukum perpajakan yang berlaku. Penggelapan pajak ini terjadi karena beberapa faktor, seperti: keadilan dan pemahaman pajak, love of money dan religiusitas. Penelitian ini bertujuan untuk mengetahui keterkaitan antara variabel pemahaman pajak, keadilan pajak, love of money dan religiusitas pada penggelapan pajak. Metode penelitian ini menerapkan pendekatan kuantitatif melalui penggunaan teknik purposive sampling sebanyak 178 mahasiswa. Alat ukur yang diterapkan pada penelitian ini menerapkan software SPSS Versi 25. Teknik analisis penelitian menggunakan teknik analisis regresi linier berganda dengan uji hipotesis adalah uji t dan uji f. Hasil penelitian menjelaskan bahwa (1) Pemahaman pajak berpengaruh negatif signifikan terhadap penggelapan pajak. (2) Keadilan pajak berpengaruh negatif signifikan terhadap penggelapan pajak. (3) Love of money tidak berpengaruh signifikan terhadap penggelapan pajak. (4) Religiusitas tidak berpengaruh signifikan terhadap penggelapan pajak.THE INFLUENCE OF TAX UNDERSTANDING, TAX JUSTICE, LOVE OF MONEY AND RELIGIOSITY ON STUDENTS’ PERCEPTIONS OF TAX EVASION (Case Study of Students at Muhammadiyah University of Surabaya)   Diah Surya Pendalungan Accounting Study Programme FEB-Universitas Muhammadiyah Surabaya Email: diah.surya01@gmail.com ABSTRACT               In Indonesia, tax evasion still often occurs among unscrupulous taxpayers who lack a sense of responsibility. It is an attempt by taxpayers to reduce the tax burden by violating applicable tax laws and regulations. This tax evasion occurs due to several factors, such as: tax understanding, tax justice, love of money and religiosity. This study aims to determine the relationship between the variables of tax understanding, tax justice, love of money and religiosity on tax evasion.             This research method uses a quantitative approach with purposive sampling technique as many as 178 students. The measuring instrument used in this study is SPSS Version 25 software. The analysis method used in this research is multiple linear regression analysis.             The results showed that (1) Tax understanding has a significant negative effect on tax evasion. (2) Tax justice has a significant negative effect on tax evasion. (3) Love of money has no significant effect on tax evasion. (4) Religiosity has no significant effect on tax evasion.   Keywords: Tax understanding, tax justice, love of money, religiosity, students’ perceptions of tax evasion.