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All Journal Jurnal EMT KITA Fokus Abdimas Advances: Jurnal Ekonomi & Bisnis
Marani, Yohanes
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal EMT KITA

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Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance Saksono, Lalang; Sandag, Eltie Christi; Affandi, Muhammad Rispan; Patiran, Andarias; Marani, Yohanes
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5489

Abstract

The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
Co-Authors Affandi, Muhammad Rispan Boari, Yoseb Dasinapa, Margaretha B. Panggabean, Bungaria Patiran, Andarias Saksono, Lalang Sandag, Eltie Christi