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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Juli Ratnawati
Universitas Dian Nuswantoro Semarang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Efek Moderasi Religiusitas pada Pengaruh Love of Money, Money Ethics, dan Ketidakpercayaan Kepada Fiskus Terhadap Tax Evasion Salma Indah Safitri; Juli Ratnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8392

Abstract

Tax evasion is one of the factors causing suboptimal tax revenue in Indonesia. This phenomenon is caused by psychological and ethical factors such as love of money, money ethics, and distrust of the tax authorities that encourage taxpayers to resist tax. This study aims to determine the moderating effect of religiosity on the influence of the love of money, money ethics, and distrust of the tax authorities on tax evasion. The study used a quantitative approach with a population of students from the Faculty of Economics and Business, Accounting Study Program, Dian Nuswantoro University, Semarang. The sampling technique used purposive sampling with data analysis through descriptive tests, data instrument tests, and moderate regression analysis (MRA). The study results showed that love of money, money ethics, and distrust of the tax authorities significantly affected tax evasion. Religiosity was shown to moderate the three relationships, where a high level of religiosity can reduce the tendency of tax evasion and increase ethics regarding money. This study contributes to understanding the factors that influence tax evasion behavior and emphasizes the role of spiritual values ​​in tax compliance.
Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Dela Pusfitasari; Juli Ratnawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6575

Abstract

This study aims to examine the impact of tax knowledge, tax sanctions, and taxpayer awareness on taxpayer compliance, and the position of tax socialization as a moderating variable for MSMEs selling in South Semarang District. This study uses quantitative techniques relying on primary data generated from the distribution of questionnaires to 100 MSMEs selected using purposive sampling techniques. Data management was carried out using Moderated Regression Analysis (MRA) using SPSS 25. The study states that tax knowledge, tax sanctions, and taxpayer awareness have a positive and significant impact on tax compliance, which means that the higher the understanding of MSMEs regarding tax provisions, the stricter the application of sanctions, and the greater awareness to fulfill tax obligations can increase compliance in calculating, paying, and reporting taxes. However, tax socialization has not been tested to strengthen the impact of tax knowledge, tax sanctions, and tax awareness on tax compliance of MSMEs. The results of this study indicate that increased compliance tends to be influenced by internal factors rather than the role of tax socialization implemented. Therefore, an interactive and sustainable tax socialization activity plan is needed to encourage tax compliance among MSMEs.
Co-Authors Dela Pusfitasari Salma Indah Safitri