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All Journal Dharma Ekonomi
Hanifah Wahyu Nurdianthi
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Economics, Econometrics & Finance

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Pengaruh Love Of Money, Machiavellian dan Tingkat Pemahaman Perpajakan terhadap Persepsi Mengenai Etika Pennggelapan Pajak (Tax Evasion) Hanifah Wahyu Nurdianthi; Rizal Effendi; Amanda Oktariyani
Dharma Ekonomi Vol. 33 No. 1 (2026): Mei: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.468

Abstract

This research aims to investigate the perceptions of undergraduate students in the class of 2022 at Tridinanti University's Faculty of Economics and Business about tax evasion ethics in connection to Machiavellianism, Love of Money, and tax knowledge. In order to collect data for this quantitative research study, questionnaires were sent to eighty respondents. Validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t tests), simultaneous tests (F tests), and coefficient of determination tests (Adjusted R Square) utilizing the SPSS software are among the data analysis methods used. This research is motivated by the importance of understanding the factors that influence students' ideas of ethics since tax evasion is a crime that might harm the state and obstruct the implementation of development. The results show how Machiavellianism, the need for money, and tax expertise affect perceptions of the ethics of tax evasion. Thus, it can be said that students' desire of money, Machiavellianism, and degree of tax expertise all have an impact on how they see the morality of tax evasion. Therefore, in order to increase awareness of tax evasion strategies, efforts must be made to develop integrity, ethical consciousness, and taxation understanding.
Co-Authors Amanda Oktariyani Rizal Effendi