Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan

The Effect of Love of Money, Machiavellianism, and Tax Rates on Tax Evasion

Kisman, Zesmitha (Unknown)
Junaidi, Junaidi (Unknown)



Article Info

Publish Date
10 Dec 2022

Abstract

This study aims to determine the effect of love of money, machiavellianism, and tax rates on tax evasion. The population in this study are taxpayers in Palopo City. The number of questionnaires processed in this study were 334 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using AMOS and SPSS software. The results of this study indicate that love of money has an effect on Machiavellianism in doing tax evasion, machiavellianism and tax rates have an effect on tax evasion, while love of money has no effect on tax evasion

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Journal Info

Abbrev

jiak

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Ilmiah Akuntansi dan Keuangan has been published since July 2014 by LP3M Universitas Putra Bangsa. JIAK is a scientific journal that focuses on the area of accounting and finance. JIAK is biannually issued (January-June and July-December). This Journal is indexed in DOAJ, Google Scholar, ...