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All Journal Jurnal Ilmiah Econosains Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Sarwahita : Jurnal Pengabdian Kepada Masyarakat Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan International Journal of Engagement and Empowerment (IJE2) PROGRESIF Rahmatan Lil’alamin Journal of Community Services (RLA) PERDULI: Jurnal Pengabdian kepada Masyarakat Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Cendikia: Jurnal Pendidikan dan Pengajaran Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Indonesia Economic Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Dwi Handarini
Universitas Negeri Jakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Santri : Jurnal Ekonomi dan Keuangan Islam

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Pengaruh Religiusitas, Moral Pajak, dan Sistem Perpajakan terhadap Penggelapan Pajak Adedyani Putri; Nuramalia Hasanah; Dwi Handarini
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 4 (2024): Agustus : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i4.769

Abstract

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.
Co-Authors A. Handjoko Permana Achmad Fauzi Adedyani Putri Alvin Jeryanto Anggi Novia Fitriani Anisa Putri Isnaini Aqilah Syahidah Argie Destri Rahmani Ati Sumiati Ati Sumiati Bintang Saputra Charlie Albert Lasuin CHOIRUL ANWAR Clara Irdyan Febrianny Destria Kurnianti Devina Ramadhani Dewi Muliyati Dwi Kismayanti Respati Etty Gurendrawati Fauzi Bakri Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Febrilia Ilal Hilaliyah Inge Damayanti Karuniana Dianta Arfiando Sebayang Mardi Mardi Mardi Marsofiyati Masnita Sari Mirna Ardiani Mohd Hasimi Yaacob Muhammad Edo Suryawan Siregar Muhammad Faturachman Muhammad Suryauno Mahmudah MUHAMMAD YUSUF Mundhiharno Nasution, Hafifah Nisrina Tsabitah Zain Nur Safitri Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Putri Marsha Sabrina Rahmah Purwahida Rahmasari, Reinetta Regina Pakpahan Rida Prihatni Rio Susanto Santi Susanti Saparuddin Mukhtar Shandy Aditya Sholatia Dalimunthe Siti Fatimah Zahra Sri Zulaihati Susanti, Santi Thasya Josephin Umi Mardiyati Unggul Purwohedi Vina Dwi Cahyani Wahono, Puji Wawan Aprianto Wini Sholina Zairin, Gentiga Muhammad Zakaria, Adam