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All Journal Jurnal Penelitian Serambi Hukum
Attsani, Adi Purnomo
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Empiris Kemungkinan Penghindaran Pajak di Perguruan Tinggi Alfani, Feralda Septya; Rahman, Afrizal; Attsani, Adi Purnomo; Najmudin, Nandang
JURNAL PENELITIAN SERAMBI HUKUM Vol 18 No 02 (2025): Jurnal Penelitian Serambi Hukum Vol 18 No 02 Tahun 2025
Publisher : Fakultas Hukum Universitas Islam Batik Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59582/sh.v18i02.1343

Abstract

Taxes are a source of state income which is used to finance government spending and national development, so taxes have an important role in the development of the Indonesian economy. But taxpayers always want to pay as little tax as possible, whereas for the government taxes are the main source of national income, so Tax Avoidance occurs. This research aims to examine the influence of Love of Money, Religiosity and Gender on Tax Avoidance. In addition, this study examines the legal loopholes that some universities might potentially exploit for tax avoidance. The method in this research uses a literature review, namely research that finds theories and analyzes them. This research found that: 1) Love of Money influences Tax Avoidance; 2) Religiosity influences Tax Avoidance and; 3) Gender influences Tax Avoidance; 4) Legal loopholes that universities might exploit for tax avoidance. Keywords: Love of Money; Religiosity; and Tax Avoidance.
Co-Authors Alfani, Feralda Septya Nandang Najmudin Rahman, Afrizal