Does Religiosity Improve Tax Compliance? An empirical research based from gender

Dekeng Setyo Budiarto, SE, MSi, Ak, CA, Fakultas Ekonomi, UPY and Yennisa, Fakultas Ekonomi, UPY and Rohmyati Widyaningrum, Fakultas Ekonomi, UPY (2018) Does Religiosity Improve Tax Compliance? An empirical research based from gender. Jurnal Dinamika Akuntansi Vol. 10, No. 1, March 2018, pp. 82-90.

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Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion. In addition, it studies the relationship between love of money, religiosity, and tax evasion based from a gender. The research data were obtained from 8 private universities in Special Region of Yogyakarta with 207 samples and it uses convenience sampling. The number of samples was determined by convenience sampling method. Analysis data uses regression analysis. The results indicate that love of money has significant effect on tax evasion, while religiosity has no significant effect on tax evasion. There is significant difference between love of money and tax evasion from a gender perspective. The conclusion of this research is tax evasion in Indonesia determined by love of money and not given by religiosity. Moreover, sex is not an indicator in tax evasion and love of money.

Item Type: Article
Uncontrolled Keywords: love of money; religiosity; tax evasion; gender
Subjects: Akuntansi > Akuntansi Perpajakan
Divisions: Karya Dosen
Depositing User: Mr. Nugroho
Date Deposited: 04 Apr 2019 03:29
Last Modified: 04 Apr 2019 03:29

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