Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak
The purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach. The data used are primary data derived from questionnaires. The populatio...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2021-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/432 |
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| author | Dwi Pujiastuti Fany Indriyani |
| author_facet | Dwi Pujiastuti Fany Indriyani |
| author_sort | Dwi Pujiastuti |
| collection | DOAJ |
| description | The purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach. The data used are primary data derived from questionnaires. The population used are entrepreneurs registered with the cooperative service, small and medium enterprises in the city of Salatiga. The sampling technique used purposive sampling to obtain as many as 33 samples. Data analysis using multiple linear regression and moderated regression analysis (MRA). The results showed that the fairness of tax collection, taxation system, and tax sanctions could not affect the act of tax evasion. Then religiosity cannot be a moderator in the act of tax evasion. However, subjective norms have been shown to influence tax evasion. Subjective norms are suggestions or invitations to those closest to them to comply with tax regulations not to commit tax evasion. Religiosity cannot reduce tax evasion because it is influenced by external factors so that religiosity as an individual value embedded in the person cannot be a component that reduces tax evasion. |
| format | Article |
| id | doaj-art-8dcb6cdbe7fc43e2b146d2d45e7fd859 |
| institution | DOAJ |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2021-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-8dcb6cdbe7fc43e2b146d2d45e7fd8592025-08-20T03:06:51ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762021-12-015215517210.46367/jas.v5i2.432432Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan PajakDwi Pujiastuti0Fany Indriyani1Institut Agama Islam Negeri (IAIN) Salatiga, IndonesiaInstitut Agama Islam Negeri (IAIN) Salatiga, IndonesiaThe purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach. The data used are primary data derived from questionnaires. The population used are entrepreneurs registered with the cooperative service, small and medium enterprises in the city of Salatiga. The sampling technique used purposive sampling to obtain as many as 33 samples. Data analysis using multiple linear regression and moderated regression analysis (MRA). The results showed that the fairness of tax collection, taxation system, and tax sanctions could not affect the act of tax evasion. Then religiosity cannot be a moderator in the act of tax evasion. However, subjective norms have been shown to influence tax evasion. Subjective norms are suggestions or invitations to those closest to them to comply with tax regulations not to commit tax evasion. Religiosity cannot reduce tax evasion because it is influenced by external factors so that religiosity as an individual value embedded in the person cannot be a component that reduces tax evasion.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/432tax collection justicesubjective normstaxation systemtax sanctionstax evasionreligiosity |
| spellingShingle | Dwi Pujiastuti Fany Indriyani Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak JAS (Jurnal Akuntansi Syariah) tax collection justice subjective norms taxation system tax sanctions tax evasion religiosity |
| title | Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak |
| title_full | Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak |
| title_fullStr | Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak |
| title_full_unstemmed | Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak |
| title_short | Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak |
| title_sort | peran religiusitas sebagai moderasi determinan tindakan penggelapan pajak |
| topic | tax collection justice subjective norms taxation system tax sanctions tax evasion religiosity |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/432 |
| work_keys_str_mv | AT dwipujiastuti peranreligiusitassebagaimoderasideterminantindakanpenggelapanpajak AT fanyindriyani peranreligiusitassebagaimoderasideterminantindakanpenggelapanpajak |