The Effect of Religiosity On Tax Evasion Behavior With Gender as a Moderating Variable

Illahi, Ilham; Sumari, Nini

doi:10.22515/jifa.v4i2.4928

Cited by 3 publications

(2 citation statements)

References 14 publications

(16 reference statements)

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“…Thus, indirectly, this will reduce the practice of tax evasion, because in religion it is explained that the nature of money ethics is prohibited because it is unethical and tax evasion is an act that deviates and makes sin. The results of this study are in line with research conducted by (Atmoko, 2018;Illahi & Sumari, 2021;Oktaviani et al, 2019;Silmi et al, 2020) which states that the results if the intrinsic religiosity variable weakens the positive influence of money ethics on tax evasion. The extrinsic religiosity does not succeed in strengthening the positive influence of money ethics on tax evasion behavior.…”

Section: Discussionsupporting

confidence: 91%

Religiosity, money ethics, materialism, and tax evasion: An exploratory study

Jannah¹

2023

JIFA

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Tax evasion remains a persistent concern that continues to captivate the attention of scholars and professionals alike, owing to its profound implications for a nation's economic landscape. The objective of this study is to assess the impact of money ethics, intrinsic religiosity, and extrinsic religiosity on tax evasion. Specifically, the study aims to examine the moderating effects of intrinsic religiosity, extrinsic religiosity, gender, and materialism on the relationship between money ethics and tax evasion. A purposive sampling technique is employed to select participants for this study, and primary data is collected through the direct distribution of questionnaires to respondents. The sample size consists of 100 participants. Structural Equation Modeling-Partial Least Squares (SEM-PLS) is utilized as the data analysis technique. The findings of the analysis reveal that money ethics and extrinsic religiosity positively influence tax evasion, while intrinsic religiosity has a negative impact on tax evasion. Moreover, the moderating effect of intrinsic religiosity weakens the relationship between money ethics and tax evasion, whereas the moderating variables of extrinsic religiosity, gender, and materialism do not demonstrate significant effects on the relationship between money ethics and tax evasion. This research provides practical contributions to the government in understanding the reasons behind taxpayers' behavior in engaging in tax evasion.

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Section: Discussionsupporting

confidence: 91%

Religiosity, money ethics, materialism, and tax evasion: An exploratory study

Jannah¹

2023

JIFA

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“…This indicates that religiosity cannot suppress gender, whether male or female, from engaging in tax evasion. This finding does not support the research by Illahi and Harfandi (2022) and Randiansyah et al (2021), which suggest that gender with high religiosity tends to avoid tax evasion because tax evasion contradicts religious values. Individuals with high religiosity will have good morals, and unethical actions such as tax evasion will be avoided.…”

Section: Religiosity Moderates the Influence Of Gender On Tax Evasioncontrasting

confidence: 90%

The Impact of Tax Understanding, Gender, and Love of Money on Tax Evasion with Religiosity as a Moderating Variable

Sunarsih,

Hakim,

Rusmanto

2024

RGSA

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Objective: This study aims to examine whether tax understanding, gender, and love of money influence tax evasion and whether religiosity can moderate the effects of tax understanding, gender, and love of money on tax evasion. Theoretical Framework: The study integrates the theory of planned behavior, attribution theory, and tax understanding to explore the factors influencing tax evasion behavior, emphasizing the role of religiosity as a potential moderator. Method: A quantitative approach was employed with a sample of 280 individual taxpayers in DKI Jakarta, selected using purposive sampling. Primary data were collected through questionnaire surveys. Results and Discussion: Findings indicate that tax understanding significantly influences tax evasion, as higher tax understanding reduces the propensity for tax evasion. Gender does not affect tax evasion, while love of money positively influences tax evasion behavior. However, religiosity does not moderate the relationships between tax understanding, gender, love of money, and tax evasion.. Research Implications: The study sheds light on the complex interplay between psychological factors and tax compliance behavior, providing insights for policymakers and tax authorities to design more effective interventions Originality/Value: This research contributes to the literature by examining the moderating role of religiosity in the relationship between psychological factors and tax evasion, offering new perspectives for understanding tax compliance behavior

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Determinants of Tax Evasion in the Perspective of Enforcement, Psychology, Trust, and Services

Anjarwi,

Baridwan

et al. 2024

Deviant Behavior

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The Effect of Religiosity On Tax Evasion Behavior With Gender as a Moderating Variable

Cited by 3 publications

References 14 publications

Religiosity, money ethics, materialism, and tax evasion: An exploratory study

Religiosity, money ethics, materialism, and tax evasion: An exploratory study

The Impact of Tax Understanding, Gender, and Love of Money on Tax Evasion with Religiosity as a Moderating Variable

Determinants of Tax Evasion in the Perspective of Enforcement, Psychology, Trust, and Services

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