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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Hidayah, Yani Balqis
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Economics, Econometrics & Finance

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Pengaruh Religiusitas dan Tingkat Pendidikan terhadap Persepsi Mahasiswa Akuntansi terkait Penggelapan Pajak Hidayah, Yani Balqis; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.2766

Abstract

This study aims to analyze the effect of religiosity and educational level on accounting students' perceptions of tax evasion. the sample was determined by the slovin formula. the type of data is primary data using multiple regression analysis. the findings provide evidence that religiosity and educational level have an effect on students' perceptions of tax evasion. the study provides important insights into designing more effective tax education programs that take into account religious values in higher education. This study provides important insights for designing more effective tax education programs that take into account religious values in higher education.
Co-Authors Charoline Cheisviyanny