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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) WIDYAKALA JOURNAL Journal of Business, Management, and Accounting Jurnal Akuntansi Journal of Community Service and Engagement Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Teknik Industri Jurnal Abdi Masyarakat Multidisiplin International Journal Multidisciplinary Science
Darwis, Hidayat
STIE Muhammadiyah Jakarta
Aerospace Engineering Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation Other

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Journal : International Journal Multidisciplinary Science

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THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY Supriatiningsih, Supriatiningsih; Aneska, Azra; Karlinah, Lady; Darwis, Hidayat; Samukri, Samukri
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1665

Abstract

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.
Co-Authors Abdul Rahman Abdullah Nasir Achmad Yusup Sulaiman Aneska, Azra Ilza Febrina IMAM SANTOSO Karlinah, Lady Lela Nurlela Wati Lukman Ibrahim Mulyadi Mulyadi Mulyanti, Rita Yuni Musfita, Risha Pandaya Pandaya Ramdany, Ramdany Rasenda Rizky Risdianto Rudy Rudy Samukri, Samukri Siti Zulaekha Soma, A. Mukti Supriatiningsih Supriatiningsih S Supriatiningsih Supriatiningsih Supriatiningsih Supriatiningsih Supriatiningsih, Supriatiningsih Supriatningsih, Supriatiningsih Tri Wulandari Viniyati Maftuchach Wati, Lela Nurlaela