Love of Money  Religiusitas dan Penggelapan Pajak

Choiriyah, Lies Meida; Damayanti, Theresia Woro

doi:10.24246/persi.v3i1.p17-31

Cited by 8 publications

(12 citation statements)

References 8 publications

(9 reference statements)

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“…Based on the results of the study, it appears that Money Ethics have no effect on Tax Evasion. These results support research conducted by Choiriyah andDamayanti (2020) andHanning et al (2019), who state that Money Ethics have no effect on tax evasion. People will always hope to have a lot of money to be able to do anything.…”

Section: Data Collection Techniquesupporting

confidence: 90%

“…This statement is in line with research conducted by Mawarista (2020), which stated that money ethics influences taxpayer perceptions of tax evasion. Meanwhile, the research conducted by Choiriyah and Damayanti (2020) is different from the previous research; it stated that the love of money had no effect on tax evasion. Based on the description above, the hypothesis in this study is as follows: H1: Money Ethics have a significant and positive effect on Tax Evasion…”

Section: The Influence Of Money Ethics On Tax Evasionmentioning

confidence: 72%

“…Money ethics is a person's way in assessing money in his life. According to Choiriyah and Damayanti (2020), love of money is a person's attitude and understanding towards money, as well as an individual's desires and aspirations for money, which will result in negligence and ignoring the moral values they have. Self Assessment Tax System…”

Section: Money Ethicsmentioning

confidence: 99%

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The Antecedents of Tax Evasion Perception With a Religiousity as Moderation

Hakki,

Simanungkalit,

Siat

2023

kajian_akuntansi

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Tax evasion is an act of taxpayers who always try to minimize their tax burden by violating the provisions of the tax laws. This study aims to analyze the effect of the self-assessment system, money ethics, and discrimination on the perception of taxpayers by mediating religiosity. The population of this research is individual taxpayers in DKI Jakarta. The primary data used is in the form of questionnaires distributed to 150 respondents (taxpayers), of which 135 questionnaires are returned and can be processed for research results. The sampling technique used in this study is purposive sampling, while the data analysis methods used are descriptive analysis and multiple linear regression analysis. The results of the study show that the self-assessment system has an effect on tax evasion, but money ethics has no effect on tax evasion. This study also concludes that religiosity strengthens the effect of the self-assessment tax system on perceptions of tax avoidance and religiosity does not play a moderating role between money ethics and tax evasion. Keywords: Money Ethics, Tax Self Assessment System, Perception of Tax Evasion, Religiosity.

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Section: Data Collection Techniquesupporting

confidence: 90%

Section: The Influence Of Money Ethics On Tax Evasionmentioning

confidence: 72%

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The Antecedents of Tax Evasion Perception With a Religiousity as Moderation

Hakki,

Simanungkalit,

Siat

2023

kajian_akuntansi

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“…Penggelapan pajak umumnya dianggap sebagai perilaku yang tidak etis dari sudut pandang berbagai agama. (Choiriyah & Meida, 2020) Agama sangat berperan penting dalam kehidupan sehari-hari dan diharapkan agama dapat memberikan kontrol internal dalam penegakan moral tentang perilaku penipuan pajak, individu yang memiliki religiusitas yang tinggi akan mampu mengendalikan diri dari sifat love of money karena mereka mampu mengendalikan diri sehingga lebih mengutamakan Tuhan dan menganggap uang bukanlah segalanya. Keyakinan agama yang kuat memiliki moralitas yang tinggi sehingga dapat membedakan mana perbuatan yang baik dan buruk maka akan menghindari hal-hal buruk seperti memanipulasi pajak atau bertindak untuk kepentingan pribadi.…”

Section: B Hubungan Materialism Terhadap Penggelapan Pajak (Tax Evasion)unclassified

Religiusitas Dan Materialism Terhadap Penggelapan Pajak Dengan Love of Money Sebagai Variabel Moderasi

Ernandi,

Izzah,

Ummah

2023

Owner

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The purpose of conducting a study in this study was to determine the effect of religiosity and materialism on tax evasion with love of money as a moderating variable (study of the Indonesian Association of Electrical and Mechanical Contractors, Sidoarjo Branch Management Council). The population taken in this research was members of the Indonesian Electrical and Mechanical Contractors Association, the Management Board of the Sidoarjo Branch. Probability sampling or random sampling is used by distributing questionnaires and getting 50 respondents. Then the primary data which is the source of data in this study were analyzed using the Outer Model to test the validity and reliability of the data. Furthermore, it also uses the Inner Model to test hypotheses and data is processed with the help of the smartPLS version 3.0 program. According to the results of the hypothesis test, it shows that the religiosity variable has a significant effect on tax evasion, but the materialism variable has no effect. In moderation, love of money is not able to moderate the religiosity variable, but love of money is said to be able to moderate the materialism variable on tax evasion.

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“…Studies related to consumer preferences for purchasing decisions for cosmetic products have been widely studied by previous researchers using attitude factors (Aisyah, 2016;Handriana et al, 2020); halal awareness (Genoveva & Utami, 2020;Mufrodah & Adinugraha, 2021;Sholikhah et al, 2021); religiosity (Choiriyah & Damayanti, 2020;Mohezar et al, 2016;Riwajanti et al, 2020); subjective norms (Aisyah, 2016;Kamaruddin et al, 2012); knowledge (Riwajanti et al, 2020;Sholikhah et al, 2021), halal label/logo/certificate (Choiriyah & Damayanti, 2020;Genoveva & Utami, 2020;Mohezar et al, 2016) and loyalty (Mufrodah & Adinugraha, 2021). In addition, we analyzed the variables generally studied in halal cosmetic products, including religiosity, halal certification, attitudes, awareness, and intention to buy halal cosmetic products.…”

Section: Introductionmentioning

confidence: 99%

Determinant of Intention to Purchase Halal Cosmetics: A Millennial and Z Generation Perspective

Nurcahyono

Hanifah

2023

IJIBE

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In recent years, the halal industry has become a trend, this is because the Indonesian people have begun to apply halal culture as a lifestyle. This article aims to determine the factors influencing the purchase intention of halal cosmetics among millennials and generation Z. The author uses the theory of planned behavior to identify factors that encourage a person's intention to buy halal cosmetics among millennials and generation Z. The variables or predictors are attitudes, halal awareness, subjective norms, knowledge, halal labels, buying behavior, brand image, psychological risk, social media, and religiosity. This study has advantages compared to others because it uses a psychological approach in the form of buying and risk behavior and uses the effects of social media. The data was obtained through a survey conducted by the millennial generation and generation Z, who live in the city of Semarang. The sampling method used was non-probability with a purposive sampling technique. The data analysis of this research used Structural Equation Modeling (SEM) � Partial Least Square (PLS) with WarpPLS application. Testing is done using the measurement, goodness of fit, and structural models. The results showed that the factors influencing the purchase of halal cosmetics are attitudes, subjective norms, knowledge, halal labels, buying behavior, brand image, psychological risk, and religiosity. However, the halal awareness variable, social media, is not a determinant of someone buying halal cosmetics. The results show that the halal awareness of research respondents is still low because they have not fully paid attention to the halal aspect. Currently, social media provides too much information, making it difficult to distinguish whether it is credible or not, so respondents choose other alternatives.

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Love of Money Religiusitas dan Penggelapan Pajak

Cited by 8 publications

References 8 publications

The Antecedents of Tax Evasion Perception With a Religiousity as Moderation

The Antecedents of Tax Evasion Perception With a Religiousity as Moderation

Religiusitas Dan Materialism Terhadap Penggelapan Pajak Dengan Love of Money Sebagai Variabel Moderasi

Determinant of Intention to Purchase Halal Cosmetics: A Millennial and Z Generation Perspective

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