Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JIA (Jurnal Ilmiah Akuntansi)
Rosalita Rachma` Agusti
Department of Business Administration, Faculty of Administrative Science, Universitas Brawijaya, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corruption Perception and Religiosity: Examining Their Effects on Tax Evasion Rosalita Rachma` Agusti; Mutia Rahma Putri
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.111457

Abstract

This study examines how perceptions of tax corruption influence tax evasion among individual taxpayers in Tangerang, Indonesia, with religiosity positioned as a moderating variable. Unlike prior studies that treat religiosity as a direct determinant of compliance, this study repositions it as a conditional moderator, a theoretical configuration that remains underexplored in developing country contexts. Integrating Social Contract Theory and Social Control Theory into a unified framework, survey data from 404 taxpayers were analyzed using PLS-SEM. Results confirm a significant positive effect of corruption perception on tax evasion, while religiosity does not significantly moderate this relationship. These findings suggest that institutional integrity plays a more decisive role than religious or moral appeals in shaping compliance, underscoring the need for systemic anti-corruption efforts alongside values-based campaigns.
Co-Authors Mutia Rahma Putri