PENG: Jurnal Ekonomi dan Manajemen
Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity

Analisis Pengaruh Religiusitas Terhadap Etika Penggelapan Pajak (Studi Kasus pada Wajib Pajak di Kabupaten Karanganyar)

Ababil, Yunita (Unknown)
Harimurti, Fadjar (Unknown)



Article Info

Publish Date
22 Aug 2024

Abstract

Tax evasion is the act of minimizing the tax owed by violating tax laws and regulations carried out by taxpayers. This research aims to analyze the influence of intrapersonal religiosity and interpersonal religiosity on the ethics of tax evasion. This research uses theory, namely attribution theory. The objects of this research are people who have become taxpayers in Karanganyar Regency. The number of samples in this study was 89 samples. The sampling technique uses the Simple Random Sampling technique. The type of data used in this research is primary data. The data collection technique in this research used a questionnaire. The data analysis techniques in this research are multiple linear regression analysis, t test, f test, and coefficient of determination. The results show that intrapersonal religiosity has a significant positive effect on the ethics of tax evasion, and interpersonal religiosity has no significant negative effect on the ethics of tax evasion.

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Journal Info

Abbrev

peng

Publisher

Subject

Economics, Econometrics & Finance

Description

Mengusung moto "Sinergi Pengetahuan untuk Kemajuan Ekonomi" adalah jurnal peer-review yang fokus di bidang Ekonomi Murni, Kependidikan Ekonomi, Manajemen, Kewirausahaan, Akuntansi, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal ...