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All Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mandala Pengabdian Masyarakat International Journal Multidisciplinary Science
Karlinah, Lady
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Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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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 Ananta, Amelia Aneska, Azra Caricola, Sharon Gunawan Darwis, Hidayat Falatifah, Mira FEBRIANTI, MEIRISKA Ika Sari, Hotma Glorya Laurentya , Valenta Mira Falatifah Pratama, Irvan Bayu Putri, Vallerie Redyna Samukri, Samukri Sugondo, Liem Yan Supriatiningsih, Supriatiningsih Tallane, Yoan Yohana Wahyuda, Daniel Artha