Pengaruh Religiusitas, Personality, dan Gender terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak

Zahro Ilmi Efendi (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Eka Fauzihardan (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)

This study examines the effect of religiosity, personality, and gender on taxpayer perceptions of tax evasion. The sample was determined using the slovin formula and 400 WPOP samples were obtained. The type of data is primary data using multiple regression analysis. The results of this study are religiosity has a significant negative effect on the perception of taxpayers, personality has a significant positive effect on perceptions of taxpayers, and gender has no effect on perceptions of taxpayers.