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Journal : Media Riset Akuntansi Auditing

WHAT DETERMINES THE TAX EVASION INTENTION OF TAXPAYERS? AN EMPIRICAL EVIDENCE FROM INDONESIA Chayati, Nur; Triatmoko, Hanung; Ratih Wulandari, Trisninik; Sabilla Salim, Meka; Rizki Endiramurti, Saktiana
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18583

Abstract

This study examines how taxpayer egoism affects the relationship between tax evasion intention and its determinants. Tax evasion intentions are assessed both as a composite variable and a latent variable. This study evaluates the direct relationship between attitude, subjective norm, & perceived behavioral control on tax evasion intentions. Furthermore, this study used taxpayer egoism as a mediating variable. All variables used are in accordance with the perspective of the Theory of Planned Behavior. This research uses Ordinary Least Square (OLS) using SPSS and Partial Least Square using smartPLS to examine the mediation between the independent variable and the dependent variable. The results showed that taxpayer egoism has a positive effect on tax evasion intentions. This result is consistent with OLS Results that show the positive effect of taxpayer egoism on tax evasion intention. The direct effect of all seven determinants of tax evasion intention on tax evasion intention is statistically significant. Moreover, all seven factors that determine the intention to engage in tax evasion have a statistically significant effect on tax evasion intention through the phenomenon of taxpayer egoism.
Co-Authors Adellia, Riska Agriyanto, Destian Haryu Agung Rejecky Aini, Annisa Qurrota AKICHIKA MIKAMI Al Afik Alfauzi Adhe Destyanto Alfiani, Mahsuna Ambar Relawati Amin Pujiati Anggraini, Maulida Aoladul Muqarrobin Aqila Fadiya Hayati Rusydi Ardi Pramono Asriyanto, Luthfi Fauzy Azizah, Fajriyati Nur Azizah, Salma Betsyeba, Betsyeba Christantie Effendy Dicky Anugrah, Muhammad Edy Suryanto Elfi Etikasari Elmi Safira Maswaya Endiramurti, Saktiana Rizki Erfin Firmawati Etikasari, Elfi Fitri Arofiati Fitri Suciana Guru, Yustina Yantiana Habid Al Hasbi Hanung Triatmoko Haris, Fahni Hesti Fathan Nurfais Fauziah Hesti Fathan Nurfais Fauziah Indra Prasetyantoro Ismail Setyopranoto Ismiyati, Ismiyati Juandi, Gema Akbar Purnama Juliati, Juliati Karunia, Asaprima Putra Khoiriyati, Azizah Khresna Bayu Sangka, Khresna Bayu Kinasih, Astrid Puspa Kiswanto, Logi Kurniawati, Estetika Mutiaranisa Kusman Ibrahim Kusuma, Rahmah Yanita Kusumawaty, Jajuk Logi Kiswanto M. Fariez Kurniawan Makiyah, Sri Nabawiyah Nurul Maria komariah Maswaya, Elmi Safira Melinda Aria Ningsih Muhammad Haidar Munarji, Rahmi Pratiwi Muqarrobin, Aoladul Nur Indahsari, Lily Nurfikasari, Dita Nurrahmawati, An Nurul Aisyah Pangestika, Nindya Dwi Pramudyaningrum, Ratih Purnomo, Sidiq Puspandari, Rindhawara Annisa Puspitowarno Putranti, Dwi Puji Rachmadi, Moch. Faizal Ratih Wulandari, Trisninik Riska Adellia Rizki , Saktiana Rizki Endiramurti, Saktiana Roisyah, Firda Azalea Fitriani Sabilla Salim, Meka Sagiran Sagiran Salim, Meka Sabilla Setiadi, Fahmi Setyopranoto Setyopranoto Shanti Wardaningsih Sri Suranta, Sri Syahputri, Syakhira Istighfarin Thandar Soe Sumaiyah Jamaludin Titih Huriah Trisninik Ratih Wulandari, Trisninik Ratih Tusyanah Tusyanah Tyawarman, Ady Utami, Vidya Tyagita Wahyu Widarjo, Wahyu Waliyanti, Ema