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All Journal Jurnal Manajemen, Ekonomi dan Akuntansi
Alfina Darmawati
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Economics, Econometrics & Finance Social Sciences

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DINAMIKA PENGGELAPAN PAJAK: MONEY ETHICS, GENDER, RELIGIUSITAS, MATERIALISME, DISKRIMINASI, DAN SANKSI PAJAK DALAM SOROTAN WAJIB PAJAK DI KABUPATEN KUDUS Budiman, Nita Andriyani; Alfina Darmawati; Izza Ashsifa
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 2 No. 1 (2024): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v2i1.56

Abstract

This study aims to examine and analyze the effect of money ethics, gender, religiosity, materialism, discrimination, and tax sanctions on tax evasion on individual taxpayers who are registered at the Pratama Kudus Tax Service Office. The sampling technique uses the convenience sampling method with 400 respondents. The type of research used in this research is quantitative using primary data obtained from distributing questionnaires. The method used to analyze the data is the SEM-PLS method. The results of this study indicate that money ethics, materialism, and discrimination have a positive effect, and tax sanctions have a negative effect on tax evasion, while gender and religiosity have no effect on tax evasion.
Co-Authors Izza Ashsifa Nita Andriyani Budiman