ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM)
VOLUME 1 ISSUE 1, 2019

Religiosity and tax evasion: the application of theory of planned behavior

Ummi Fadhilah (Department of Finance, Accounting and Tax, PT. Drife Solusi Integerasi)

Article Info

Publish Date
24 Jan 2020

Abstract

Purpose: This research is aimed to analyze the cheating behavior done by the non-compliance tax payers in Indonesia.Methodology: The data used in this research was primary data from questionnaire which was directly obtained from the object of civil servant working in Batang Regency, Central Java. PLS-SEM was used to test and analyze the data.Findings: The finding showed that there was a negative and significant influence of religiosity to the intention of a civil servant to do tax evasion and there was a positive and significant influence toward people’s intention to do tax evasion.Originality: This paper contributes to the literature by testing the Theory of Planned Behavior to examine noncompliance tax payers

Copyrights © 2019




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM)
Website

Abbrev

AJIM

Publisher

Universitas Islam Indonesia

Subject

Decision Sciences, Operations Research & Management Social Sciences Other

Description

The Asian Journal of Islamic Management (AJIM) is a peer-review journal publishes quality and in-depth analysis on current issues within Asia and Islamic management topics. The journal publishes twice a year every June and December. AJIM welcomes strong and original evidence-based empirical studies ...