Pengaruh Pemahaman Pajak, Keadilan Pajak, Love of Money dan Religiusitas Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Studi Kasus Mahasiswa di Universitas Muhammadiya Surabaya)

Diah Surya Pendalungan, Pendalungan and Fitri Nuraini, Nuraini and Halimatus Sa’adiyah, Sa’adiyah (2024) Pengaruh Pemahaman Pajak, Keadilan Pajak, Love of Money dan Religiusitas Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Studi Kasus Mahasiswa di Universitas Muhammadiya Surabaya). Sustainable : Jurnal Akuntansi, 4 (2). pp. 1-25. ISSN 2807-7318

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Abstract

Indonesia, taxpayers who do not have obligations still often commit tax evasion, namely the actions of taxpayers in reducing the tax burden by violating the applicable tax laws. This tax evasion occurs due to several factors, such as: tax fairness and understanding, love of money and religiosity. This is research aim to determine the relationship between the variables of tax understanding, tax justice, love of money and religiosity in tax evasion. This research method applies a quantitative approach through the use of purposive sampling techniques for 178 students. The measuring tool applied in this study applies SPSS Version 25 software. The research analysis method applies multiple linear regression analysis.The research results explain among others (1) Tax understanding has a significant negative effect on tax evasion. (2) Tax justice has a significant negative effect on tax evasion. (3) Love of money does not have a significant effect on tax evasion. (4) Religiosity has no significant effect on tax evasion.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Jurnal > Fakultas Ekonomi dan Bisnis
Depositing User:	HALIMATUS SA'DIYAH HALIMATUS
Date Deposited:	26 Feb 2025 10:54
Last Modified:	26 Feb 2025 10:54
URI:	http://repository.um-surabaya.ac.id/id/eprint/9816

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