Pengaruh Probability of Audit dan Muslim’S View of Allah Terhadap Perilaku Tax Evasion - Helmayunita, Nayang; Fitri, Widyatul (Jurnal Akuntansi dan Bisnis, 2021)
This study aims to analyze the impact of probability of audit and Muslim's view of Allah on tax evasion behavior. There are two ways to deal with calrify the elments that impact the taxpayer's actions in conducting tax evasion, to be specific economic factors and socio-psychological factors. This examination utilized experimental method with a 2x2 between subject design to test the impact of probability of audit and Muslim's view of Allah on tax evasion. The hypothesis in this study was tried utilizing the ANOVA test. The results showed that taxpayers who faced a high probability of audit condition tended not to carry out tax evasion compared to taxpayers who faced a low probability of audit condition. The outcomes likewise found that there was no contrast between taxpayers who had high Muslim's view of Allah scores and taxpayers who had Muslim's view of Allah scores on tax evasion behavior. Penelitian ini bertujuan untuk menganalisis pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Terdapat dua pendekatan untuk menjelaskan faktor-faktor yang mempengaruhi tindakan wajib pajak dalam melakukan tax evasion, yaitu faktor ekonomi dan faktor sosial psikologi. Penelitian ini menggunakan metode eksperimen dengan between subject design 2x2 untuk menguji pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Hipotesis pada penelitian ini diuji menggunakan uji ANOVA. Hasil penelitian menunjukkan bahwa wajib pajak yang menghadapi kondisi probability of audit tinggi cenderung tidak melakukan tax evasion dibandingkan dengan wajib pajak yang menghadapi kondisi probability of audit rendah. Hasil penelitian juga menemukan bahwa tidak ada perbedaan antara wajib pajak yang memiliki skor muslim’s view of Allah tinggi dengan wajib pajak pajak yang memiliki skor muslim’s view of Allah rendah terhadap perilaku tax evasion