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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi Krisnadwipayana International Journal of Management Studies
Nurdiana, Lila
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender Sunarsih, Uun; Nurdiana, Lila
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1452

Abstract

This study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion. Public interest statements This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance.
Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender Sunarsih, Uun; Nurdiana, Lila
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1452

Abstract

This study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion. Public interest statements This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance.
The Role of Professional Ethics in the Implementation of Financial Management in Companies Sulistyo, Deni; Setiawati, Dewi; Nurdiana, Lila
Krisnadwipayana International Journal of Management Studies Vol 3 No 1 (2023): Krisnadwipayana International Journal of Management Studies
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/kijms.v3i1.417

Abstract

This study aims to analyze ethical violations in corporate financial management by analyzing several cases that have occurred in Indonesia. The role of professional ethics in the application of financial management is a field of finance which is a broad and dynamic field. This field directly influences the life of every person and organization concerned. Business ethics is the basis of ethics in the economy or in business and for all stakeholders to avoid deviating from the economy and achieving goals or seeking profit, so we must master economic, legal, ethical and moral perspectives to achieve the desired goals. The conclusion in this article is that efforts to overcome problems that exist in the organizational or corporate environment related to violations or fraud committed by employees and company leaders involved in them have not been properly organized and the examples of cases of violations stated above have not been followed up by authorities. The perpetrators are now rampant so that efforts to overcome the problem of ethical violations must be directed at increasing the sense of corporate responsibility towards society as a whole.
Co-Authors Dewi Setiawati Sulistyo, Deni Uun Sunarsih