Pengaruh Gender, Religiusitas dan Sikap Love of Money Terhadap Etika Penggelapan Pajak UMKM di Malang Raya

Roudhoh Salsabila Kamaliah, Afifudin Afifudin, Umi Nandiroh

Abstract


Gender, religiosity and love of money are factors that allow a person to act unethically in carrying out his tax obligations. This study aims to determine the effect of gender, religiosity and love of money attitudes on the tax evasion ethics of MSMEs in Malang. This research is a quantitative research using primary data. The sampling technique in this study was carried out by purposive sampling. The results of this study indicate: 1) Gender, religiosity and love of money attitudes have a significant effect on the MSME tax evasion ethics simultaneously, 2) The results of the hypothesis test show that gender has a significant positive effect on tax evasion ethics, 3) The results of the hypothesis test show that religiosity has an effect significant positive effect on the ethics of tax evasion, 4) The results of the hypothesis test show that the attitude of love of money has a significant positive effect on the ethics of tax evasion.

Keywords: Gender, Religious, Love of Money, Tax Evasion


Full Text:

PDF

References


Basri, Y.M. (2015) ‘Pengaruh Gender, Religiusitas Dan Sikap Love of Money Pada Persepsi Etika Penggelapan Pajak Mahasiswa Akuntasi’, Jurnal Ilmiah Akuntansi dan Bisnis, 10(1), pp. 45–54.

Fajriana, I. (2019) Pengaruh Keterkaitan Religiusitas, Sosial Ekonomi Dan Sikap Love Of Money Dalam Etika Penggelapan Pajak Wajib Pajak UMKM Di KPP Pratama Palembang Ilir Barat, Ilmiah STIE MDP.

Fakih, M. (2006). Analisis Gender dan Transformasi Sosial. Yogyakarta: Pustaka Belajar.

McGee Robert W. 2006. three Views on the Ethics of Tax Evasion, Journal of Bussiness Ethics 2006, pp. 15-35

Nandiroh, U., Hidayati, I. and Badria, N. (2022) ‘Penyusunan Laporan Keuangan dan SPT Tahunan Wajib Pajak UMKM’, DINAMIS: Jurnal Pengabdian Kepada Masyarakat, 2(2), pp. 73–80. Available at: https://doi.org/10.33752/dinamis.v2i2.599.

Nurachmi, D.A. et al. (2019) ‘Pengaruh gender , religiusitas dan sikap love of money terhadap persepsi etika penggelapan pajak’, Jurnal Ilmiah Akuntansi dan Bisnis, 4(1), pp. 1–18.

Pohan, Chairil. (2017). Pembahasan Komprehensif Pengantar Perpajakan Teori dan Konsep Hukum Pajak. Jakarta : Mitra Wancana Media.

Sofha, D. and Utomo, S.D. (2018) ‘Keterkaitan Religiusitas, Gender, Lom Dan Persepsi Etika Penggelapan Pajak’, Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), 9(2), pp. 43–61.

Tang, T. L. P. 2002. Is The Love of Money The Root of All Evil? or Different Strokes for Different Folks:Llessons in 12 Countries, Paper Presented to The International Conference on Business Ethics in The Knowledge Economy, Hongkong, China.

Wikamorys, Dian Anggraini., Thini Nurul Rochmach., 2017, “Aplikasi Theory Of Planned Behavior Dalam Membangkitkan Niat Pasien Untuk Melakukan Operasi Katarak”, Jurnal Administrasi Kesehatan Indonesia, Vol. 5, No. 1, Januari 2017, Surabaya: Fakultas Kesehatan Masyarakat Universitas Airlangga.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License