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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) e_Jurnal Ilmiah Riset Akuntansi
Komariyah, Rizkiyatul
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Status Sosial Ekonomi dan Sikap Love Of Money Terhadap Persepsi Etika Mahasiswa Akuntansi Mengenai Tax Evasion Dengan Religiusitas Sebagai Variabel Moderasi Komariyah, Rizkiyatul; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of socioeconomic status and love of money attitudes on ethical perceptions of accounting students regarding tax evasion with religiosity as a moderating variable. This research used a quantitative research type with the research population being students of the Faculty of Economics and Business, Islamic University of Malang, class of 2019 who were active and had taken taxation and business ethics courses. In this study a sampling technique was used which was determined based on purposive sampling using the Raosoft sample size calculator. The type of data used is primary data and data collection is done by distributing questionnaires. The data analysis method used in this study is Moderated Regression Analysis (MRA). The results of this study indicate that the variables of socioeconomic status, love of money attitude, religiosity, interaction of religiosity with socioeconomic status and interaction of religiosity with love of money attitude simultaneously influence the perceptions of accounting students regarding tax evasion. The variables of socioeconomic status and religiosity have a positive effect on accounting students' perceptions of tax evasion, while the attitude of love of money has no effect on accounting students' perceptions of tax evasion. The religiosity variable moderates the relationship between the socioeconomic status variable and the ethical perceptions of accounting students regarding tax evasion, while the religiosity variable does not moderate the relationship between the love of money attitude variable and the ethical perceptions of accounting students regarding tax evasion.Keywords: Love of money, tax evasion, religiusitas, moderated regression analysis.
Pemberdayaan relawan pajak dalam menumbuhkan kesadaran pajak bagi milenial Sari, Arista Fauzi Kartika; Abdul Afrillah Nur Sugeng; Febriyanti, Sintya Ayu; Saida, Surya; Inayah; Mufarohah, Risma; Komariyah, Rizkiyatul; Nur Z N, Maulidia; Faturrohma, Sari; Indriyani, Devi Fajar; Nadhiro', Hanifah Ainun
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 4 No. 1 (2023)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v4i1.19250

Abstract

Indonesia. Pasalnya musibah pandemi Covid-19 yang melanda dunia termasuk di Indonesia masih belum saja usai. Dampak dari pandemi Covid-19 memberikan pengaruh yang sangat besar di seluruh aspek kehidupan masyarakat, khususnya bidang perekonomian. Perekonomian masyarakat begitu terdampak dengan lesunya pertumbuhan ekonomi di masa pandemi ini. MoU antara DJP dan Kemenristekdikti, yakni MoU-21/MK.03/2014, 13/X/NK/2014 tanggal 17 Oktober 2014 tujuan dari nota kesepahaman adalah meningkatkan kesadaran pajak melalui pendidikan. Telah mengeluarkan banyak program sebagai upaya membangkitkan kesadaran Wajib Pajak, salah satunya adalah program inklusi Pendidikan Perpajakan di tingkat Perguruan Tinggi dalam tahap awal ini, Tax Center Universitas Islam Malang melakukan koordinasi dengan Kanwil DJP Jatim III terkait program Relawan Pajak, jumlah Relawan Pajak yang dibutuhkan, dan lokasi asistensi. Setelah mendapatkan informasi yang cukup Tax Center melakukan publikasi melalui social media kepada mahasiswa Universitas Islam Malang yang sudah menempuh mata kuliah perpajakan pada tanggal 30 November s.d 05 Desember 2021.tahap rekrutmen dibagi menjadi tiga tahap yaitu: Seleksi Administrasi, Tes Tulis, & Wawancara. yang kedua adalah tahap pelatihan, Dan yang terakhir adalah tahapan praktik lapangan.
Co-Authors Abdul Afrillah Nur Sugeng Arista Fauzi Kartika Sari Faturrohma, Sari Febriyanti, Sintya Ayu Hidayati, Irma Inayah Indriyani, Devi Fajar Mufarohah, Risma Nadhiro', Hanifah Ainun Nur Diana Nur Z N, Maulidia Saida, Surya