Religiusitas Memoderasi Pengaruh Sifat Machiavellian dan Love Of Money pada Persepsi Etis Tax Evasion

Riris Wardana, Nur Diana, Dyah Arini Rudiningtyas

Abstract


Tax evasion is a critical issue that threatens economic stability and societal well-being. This study examines the impact of Machiavellian traits and a love of money on ethical perceptions of tax evasion, with religiosity acting as a moderating factor. Utilizing survey data from 199 individual taxpayers, particularly lecturers selected through purposive sampling, the research analyzes the data using SmartPLS software. The findings indicate that both Machiavellian traits and a love of money positively influence ethical perceptions of tax evasion. Furthermore, religiosity significantly affects these perceptions and moderates the impact of a love of money, but does not influence the effect of Machiavellian traits. These results highlight the importance of incorporating psychological and religious factors into strategies aimed at enhancing tax compliance, particularly in a religiously diverse society. The study contributes to understanding the elements that shape ethical views on tax evasion and suggests pathways for developing effective tax compliance strategies.

Keywords: Machiavellian, love of money, religiosity, and perceptions of tax evasion ethics


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References


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