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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Ar Rezzy, Muhamad Fazra
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Economics, Econometrics & Finance

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Narsisme, Religiusitas dan Penggelapan Pajak Ar Rezzy, Muhamad Fazra; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1744

Abstract

This research aims to investigate the influence of narcissism, moderated by religiosity, on tax evasion among taxpayers in Padang City. The study employed simple random sampling, with 400 respondents participating. Primary data was collected through a survey using direct distribution of questionnaires. Data analysis utilized moderated regression analysis (MRA) through spss 26. The findings reveal that (1) narcissism positively influences tax evasion significantly, and (2) religiosity significantly moderates the relationship between narcissism and tax evasion, exhibiting a negative effect.
Co-Authors Helmy, Herlina