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

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.