Etika Uang, Religiusitas, dan Penggelapan Pajak (Studi Kasus Wajib Pajak Orang Pribadi di Kabupaten Gunungkidul)

Authors

  • Faishal Prahatma Ganinda Universitas Ahmad Dahlan
  • Kahfi Fikrianoor Universitas Ahmad Dahlan
  • Agung Dwi Nugroho Universitas Ahmad Dahlan
  • Amir Hidayatulloh Universitas Ahmad Dahlan

DOI:

https://doi.org/10.31334/transparansi.v3i1.759

Keywords:

Etika Uang, Religiusitas, Penggelapan Pajak.

Abstract

This research aims to determine the role of religiosity on the influence of money ethics on tax evasion. The population in this research is individual taxpayers in the Special Region of Yogyakarta. The sample in this research is an individual taxpayer in Gunungkidul district. Sampling in this research uses purposive sampling, with criteria (1) individual taxpayers who have a NPWP, (2) individual taxpayers who carry out business activities or free work. The research data was obtained by distributing questionnaires directly to respondents who met the criteria. This research obtained 42 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research results show that money ethics influences tax avoidance. However, tax evasion is not influenced by religiosity. This research also proves that the variable of religiosity moderates the influence between money ethics and tax evasion.

References

DAFTAR PUSTAKA

Azjen, I. F. M. (1977). a Theoretical Analysis and Review of Empirical Research. Psychological Bulletin, 84(5), 888–918.

Basri, Y. M. (2014). Pengaruh gender, religiusitas dan sikap love of money terhadap persepsi etika penggelapan pajak.

Hafizhah, I. (2016). Pengaruh Etika Uang (Money Ethics) Terhadap Kecurangan Pajak (Tax Evasion) Dengan Religiusitas,Gender dan Materialisme Sebagai Variabel Moderasi. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 3(1), 1652–1665. Retrieved from https://jom.unri.ac.id/index.php/JOMFEKON/article/view/11770/11418

Hartono, J., & Abdillah, W. (2014). . Konsep dan Aplikasi (Partial Least Square) untuk Penelitian Empiris (1st ed.). Yogyakarta: BPFE UGM.

Hidayatulloh, A. (2016). Faktor-Faktor Yang Mendorong Wajib Pajak Pribadi Untuk Menggelapkan Pajak. OPTIMUM: Jurnal Ekonomi Dan Pembangunan, 6(2), 189–200.

Hutami, S. (2012). Tax Planning (Tax Avoidance dan Tax Evasion) Dilihat dari Teori Etika. Majalah Online Politeknosains.

Imam, G., & Latan, H. (2014). (2014). Partial Least Square (PLS) konsep teknik dan aplikasi. Semarang: Universitas Diponegoro Semarang.

Inggit, I. (2019). Kinerja Pajak 2018, Lagi-Lagi Tak Capai Target.

Lau, T. C., Choe, K. L., & Tan, L. P. (2013). (2013). The Moderating Effect of Religiosity in the Relationship between Money Ethics and Tax Evasion. Asian Social Science, 9(11), 213-220.

Mardiasmo. (2009). Perpajakan.

McDaniel, S.W. and Burnett, J. . (1990). Consumer Religiosity and Retail Store Evaluative Criteria. Journal of the Academy of Marketing Science.

McKerchar, M., Bloomquist, K. and Pope, J. (2013). Indicators of tax morale: an exploratory study. EJournal of Tax Research, Vol. 11 No.

Mehrad, D., & Mohammadi, S. (2017). Word of Mouth impact on the adoption of mobile banking in Iran. Telematics and Informatics, 34(7), 1351–1363. https://doi.org/10.1016/j.tele.2016.08.009

Nugroho, A. R., & Masduqi, A. (2014). Application of Partial Least Square Structural Equation Modelling for Assessing the Water Pollution Factor of Kali Aplikasi Partial Least Square Structural Equation Modelling Untuk Menilai Faktor Pencemaran Air Application of Partial Least Square Structur. (April 2018).

Palupi, A. L., & Hidayatulloh, A. (2019). Studi Kepatuhan Wajib Pajak Orang Pribadi Wirausahawan Di Kabupaten Kulon Progo. Jurnal Sistem Informasi, Keuangan, Auditing Dan Perpajakan, 4(1), 58–65.

Rosianti, C., & Mangoting, Y. (2014). Pengaruh Money Ethics Terhadap Tax Evasion Dengan Intrinsic Dan Extrinsic Religiosity Sebagai Variabel Moderating. Tax & Accounting Review, 4(1), 1–11.

Sloan, A. (2002). The Jury’s In : Greed Isn’t Good.

Tang, T. L. (2002). (n.d.). Is the Love of Money the Root of All Evil? Or Different Strokes for Different Folks : Lessons in 12 Countries. Paper Presented to the International Conference on Business Ethics in the Knowledge Economy. 2002.

Tentama, F., & . S. (2019). Pengujian Validitas dan Reliabilitas Konstruk pada Organizational Citizenship Behavior. Humanitas, 15(1), 62. https://doi.org/10.26555/humanitas.v15i1.5282

Utama, A. dan D. W. (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan Pajak Orang Pribadi di Provinsi DKI Jakarta. Jurnal Lingkar Widyaiswara, Vol 3, No.

Downloads

Published

2020-06-30

Issue

Vol. 3 No. 1: Juni 2020

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.

  1. License

The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.

2. Author(s)' Warranties

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User Rights

Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi on distributing works in the journal and other media of publications.

4. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.

5. Miscellaneous

Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.