Rachmawati, Meita Oktaviani and Pancawati, Hardiningsih and Anita, Yulinar and Udin, Udin ESTABLISHING THE RELATIONSHIP BETWEEN MONEY ETHICS AND TAX EVASION: THE MODERATION ROLE OF RELIGIOSITY. Revista ESPACIOS.
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Abstract
This study aims to analyze the effect of money ethics, intrinsic religiosity, and extrinsic religiosity on tax evasion and to test the effect of intrinsic religiosity, extrinsic religiosity, gender, and materialism as moderating variable in the relationship between money ethics and tax evasion. Sampling technique used is convenience with the number of respondents is 118 people. Data are analyzed using regression of absolute difference test moderation. The results of the study show that 1) money ethics has a positive effect on tax evasion; 2) intrinsic religiosity has a negative effect on tax evasion; 3) extrinsic religiosity has no effect on tax evasion; 4) intrinsic religiosity weakens the positive relationship between money ethics and tax evasion; 5) materialism reinforces the positive relationship between money ethics and tax evasion. Keywords: Money ethics, religiosity, gender, materialism, tax evasion
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 18 Nov 2019 19:01 |
| Last Modified: | 18 Nov 2019 19:01 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/5865 |
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