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Mas'ulah, Umi
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Economics, Econometrics & Finance

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Journal : INVEST : Jurnal Inovasi Bisnis dan Akuntansi

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The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Nugraha, Muhammad; Apriliani, Rina; Kusumaningati, IIP Dyah; Mas'ulah, Umi; Ginting, Jenni Veronika Br
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1672

Abstract

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.
Co-Authors Apriliani, Rina Ginting, Jenni Veronika Br Kusumaningati, Iip Dyah Muhammad Nugraha