AKUNTABILITAS
Vol 8, No 1 (2015): Akuntabilitas

PENGARUH DIMENSI BUDAYA DAN RELIGIUSITAS TERHADAP KECURANGAN PAJAK

Yesi Mutia Basri (Riau University)

Article Info

Publish Date
01 Apr 2015

Abstract

This research aims to analyze and get empirical evidence about theeffect of dimension of culture (Power Distance, Individualism, uncertaintyavoidance, masculinity) and religiouity on tax evasion. Population in this study isindividual tax payer listed in KPP Pratama Tampan Pekanbaru. Sampling technic isconvenience sampling. From 100 questioners distributed, 60 responden participated.The regression analysis results indicate power distance and masculinity affect havepositif effect on tax evasion, but higher religiosity has negatif effect on tax evasion.Finding indicate uncertainty avoidance and individualism have not significant effecton tax evasion.DOI: 10.15408/akt.v8i1.2764

Copyrights © 2015




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Journal Info
AKUNTABILITAS
Website

Abbrev

akuntabilitas

Publisher

Universitas Islam Negeri Syarif Hidayatullah Jakarta

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...