This study aims to examine the effect of love of money and gender on the intention to commit tax evasion. This study uses quantitative descriptive methods and primary data using a questionnaire. The population in this study were prospective taxpayers of the University of Sarjanawiyata Tamansiswa Yogyakarta with a total sample of 115 respondents. Sampling in this study used a snowball sampling technique. The data were analyzed using the IBM SPSS Statistics 20 program. The results of this study indicate that love of money has a positive effect on the intention to commit tax evasion, and gender has no effect on the intention to commit tax evasion.
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