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All Journal JPM17: Jurnal Pengabdian Masyarakat EKONOMIKA45 Jurnal Ilmiah Manajemen dan Kewirausahaan Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Journal of Creative Student Research Journal of Student Research Transformasi: Journal of Economics and Business Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmiah Manajemen Dan Kewirausahaan
Achmad Maqsudi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation

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Journal : EKONOMIKA45

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Pengaruh Love Of Money, Machiavellian, Dan Pemahaman Perpajakan Terhadap Persepsi Penggelapan Pajak (Tax Evasion) Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Di Kpp Pratama Surabaya Sawahan Oky Resita Rahmania; Achmad Maqsudi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2584

Abstract

This study aims to test and analyze the effect of love of money, Machiavellian, and understanding of taxation on the perception of tax evasion on individual taxpayers registered at KPP Pratama Surabaya Sawahan. In this study using quantitative methods using primary data obtained from questionnaires. The population in this study were taxpayers registered at KPP Pratama Surabaya Sawahan. Sampling using purposive sampling technique and the sample size in this study was 100 respondents using the Slovin formula. Data analysis using SmartPLS. The results of this study indicate that love of money has a positive and significant effect on the perception of tax evasion. Meanwhile, Machiavellian and understanding of taxation have a significant negative effect on the perception of tax evasion.
Co-Authors Aminatus Sofia Devi Afikasari Faradilla Mega Maharani Hubigelois Logo Munawwaroh Munawwaroh Ni Luh Ayu Atmi kamaratih Oky Resita Rahmania Putri Adelia Siregar Rohmatul Hasanah Rudi Santoso Siska Wisliyatni Siti Mujanah Siti Nurjannah