Jurnal EMT KITA
Vol 10 No 1 (2026): JANUARY 2026

Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance

Saksono, Lalang (Unknown)
Sandag, Eltie Christi (Unknown)
Affandi, Muhammad Rispan (Unknown)
Patiran, Andarias (Unknown)
Marani, Yohanes (Unknown)

Article Info

Publish Date
01 Jan 2026

Abstract

The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.

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Journal Info
Jurnal EMT KITA
Website

Abbrev

emt

Publisher

Lembaga Komunitas Informasi Teknologi Aceh

Subject

Economics, Econometrics & Finance

Description

The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such ...