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All Journal JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Bima Abdi: Jurnal Pengabdian Masyarakat International Journal of Community Service International Journal of Islamic Business and Management Review SENTRI: Jurnal Riset Ilmiah Applied Research in Science and Technology Technology and Society Perspectives (TACIT) INCOME : Jurnal Akuntansi dan Keuangan International Journal of Accounting Innovation
Abidin, Khoirul
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Journal of Industrial Engineering

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Behavioral Drivers of Tax Evasion Negotiation Love of Money Knowledge and Moral Reasoning in Indonesia Pramudianti, Mira; Abidin, Khoirul
Journal of Industrial Engineering & Management Research Vol. 7 No. 1 (2026): February 2026
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v7i2.692

Abstract

This study aims to understand tax evasion as a moral-psychological-religious negotiation process, not merely as a legal violation or a rational-economic decision. This study fills a gap in the literature that has been dominated by quantitative and rational-economic approaches, using an interpretive paradigm and a qualitative approach of interpretive phenomenology. The research informants consisted of 14 individual taxpayers and business actors who were purposively selected based on varying levels of love of money, tax knowledge, and religiosity. Data were collected through semi-structured interviews and document analysis, then analyzed using thematic analysis. The results show that tax evasion is interpreted as a moral dilemma negotiated through the interaction between the orientation of love of money, tax knowledge, and faith. Love of money acts as a driver of ethical rationalization that increases tolerance for practices in the legal gray area. Tax knowledge is ambivalent, as it can encourage compliance while also being a tool for moral justification. Religiosity does not function as an absolute barrier to tax evasion, but as an internal moral mechanism that gives rise to inner conflict, spiritual reflection, and a process of value negotiation. This research develops a conceptual understanding that tax evasion is the result of a dynamic interaction between psychological, cognitive, and spiritual factors within the taxpayer.
Co-Authors Assifa, Nadya Nur Budi Prayitno Erna Hendrawati Eva Wany, Eva Fitrianingsi, Elsa Kaulia, Yumi Mochammad Chaerul, Mochammad Parwati, Anjelina Sindy Pinatih, Ririn Pramudianti, Mira Ramadani, Novi Razilu, Zila Ridwan, Muh. Yusrifal Salim, Umar Saputra, M. Sholla Alfatih Sulaeman, Moh. Muklis