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All Journal International Journal of Economics Development Research (IJEDR)
Prasetiyo, Heri
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Economics, Econometrics & Finance Social Sciences

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The Economic Implications of Sociodemographic Moderation on the Relationship Between Ethical Morals, Knowledge, and Tax Avoidance Prasetiyo, Heri; Darma, Gede Sri
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i5.6501

Abstract

This study aims to analyze the role of age, gender, and income in moderating the relationship between ethical morals and knowledge on tax avoidance. The research design uses a quantitative approac. Data collection involves primary data with a questionnaire instrument using a semantic differential scale with a 10-point score. The respondents in this study are MSME (Micro, Small, and Medium Enterprises) actors in the KPP Pratama Badung Utara region, totaling 130 individuals. Data is analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results show that, directly, ethical morals and knowledge have a positive and significant impact on tax avoidance. Age does not significantly moderate the relationship between ethical morals and knowledge on tax avoidance. Gender does not significantly moderate the relationship between ethical morals and knowledge on tax avoidance. Income does not significantly moderate the relationship between ethical morals and knowledge on tax avoidance.
Co-Authors Gede Sri Darma