JRA: Jurnal Riset Akuntansi
Vol 16 No 1 (2024): Jurnal Riset Akuntansi

MORAL PAJAK, EGOISME WAJIB PAJAK, DAN PENGHINDARAN PAJAK

Hidayatulloh, Amir (Unknown)
Khasanah, Uswatun (Unknown)
Fikrianoor, Kahfi (Unknown)



Article Info

Publish Date
29 Apr 2024

Abstract

This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents. The sample for this research is individual taxpayers in Indonesia who have a NPWP. The number of respondents to this research was 350 respondents from 11 provinces in Indonesia. This research data analysis uses Partial Least Square with the help of the WarpPLS tool. This research obtained results that tax morals, taxpayer egoism influence tax avoidance. Apart from that, this research also obtained results that the influence of tax morals on tax avoidance is not mediated by taxpayer egoism.

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Journal Info

Abbrev

jira

Publisher

Subject

Economics, Econometrics & Finance

Description

JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ...