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All Journal Jurnal Literasi Akuntansi
Asri Solikah
universitas sarjanawiyata tamansiswa
Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Money Ethics, Pemahaman Tri Pantangan DAN Tax Evasion: Religiusitas Sebagai Pemoderasi Asri Solikah
Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.979 KB) | DOI: 10.55587/jla.v2i1.20

Abstract

Purpose: This research aims to prove whether money ethics and understanding of the tri pantangan have an effect on tax evasion with the moderating variable of religion. Method: This study uses a quantitative description method and primary data using a questionnaire. This study was 136 samples, the samples is students of the University of Sarjanawiyata Tamansiswa as taxpayers. Sampling in this study used a snowball sampling technique. Finding: Money ethics has no effect on tax evasion, understanding of tri pantangan has no effect on tax evasion, religiosity is able to weaken the positive effect of money ethics on tax evasion, and religiosity can strengthen the negative effect of understanding tri pantangan on tax evasion. Novelty: This study adds a variable understanding of tri pantangan to prove, how students of the University of Sarjanawiyata Tamansiswa can practice the teaching of Tamansiswa in tax evasion actions.  
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