PENGARUH MONEY ETHICS TERHADAP TAX EVASION DENGAN RELIOGIOUSITY, GENDER, MATERIALISM SEBAGAI VARIABEL MODERATING (Studi Kasus pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Malang Utara)

Abstract

ABSTRACT
The purpose of this research are: 1) to examine and to know whether there is
significant effect of Money Ethics on Tax Evasion or not. 2) to examine and to
know whether there is significant effect interaction of Money Ethics with Intrinsic
Religiousity on Tax Evasion or not. 3) to examine and to know whether there is
significant effect interaction of Money Ethics with Extrinsic Religiousity on Tax
Evasion or not. 4) ) to examine and to know whether there is significant effect
interaction of Money Ethics with Gender on Tax Evasion or not. 5) ) to examine
and to know whether there is significant effect interaction of Money Ethics with
Materialism on Tax Evasion or not. This Research used primary data as method
to collect the data. Questioneers sheet were distributed to individual tax payer in
KPP Pratama Malang Utara.
The result shows that there is significant effect of Money Ethics on Tax
Evasion. The Interaction of Money Ethics with Religiousity, Gender, and
Materialsm could moderate its relationship with Tax Evasion. On the other hand,
Extrinsic Religiousity could not moderate the relationship between Money Ethics
and Tax Evasion.
Key word: Money Ethics, Tax Evasion, Intrinsic Religiosity, Extrinsic Religiosity,
Gender, dan Materialsm