Widya Dharma Journal of Business
Vol. 2 No. 02 (2023): OKTOBER 2023

PEMETAAN RELIGIOSITAS SEBAGAI BAGIAN DARI MODEL PENGELAKAN PAJAK PADA PELAKU UMKM DI INDONESIA: PEMETAAN RELIGIOSITAS SEBAGAI BAGIAN DARI MODEL PENGELAKAN PAJAK PADA PELAKU UMKM DI INDONESIA

Kuntaryanto, Oki (Unknown)
Jati, Agung Nugroho (Unknown)
Purwanti, Titik (Unknown)

Article Info

Publish Date
31 Oct 2023

Abstract

This study aims to map religiosity in the tax evasion model. Using the survey method, the questionnaire was distributed to MSME actors in Indonesia. This study used random sampling (random sampling). The samples collected and the data ready to be processed were 132. The moderating effect in the model was processed using the moderated regression analysis technique. The results of this study are that religiosity does not moderate the influence of culture and income on tax evasion. Future research can use demographic variables as control variables to get more robust results.

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Journal Info
Widya Dharma Journal of Business
Website

Abbrev

wijob

Publisher

Universitas Widya Dharma Klaten

Subject

Economics, Econometrics & Finance Environmental Science

Description

FOCUS AND SCOPE Widya Dharma Journal of Business invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics ...