MONEY ETHIC MEMENGARUHI PENGGELAPAN PAJAK: PERAN LOVE OF MONEY
DOI:
https://doi.org/10.31334/transparansi.v3i2.895Keywords:
Etika Uang, Penghindaran Pajak, Love of MoneyAbstract
Tujuan penelitian ini adalah untuk mengetahui peran love of money pada pengaruh money ethic terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang berada di kabupaten Gunungkidul. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria (1) wajib pajak orang pribadi yang memiliki NPWP, (2) wajib pajak orang pribada yang melakukan kegiatan usaha atau pekerjaan bebas. Pengumpulan data dalam penelitian menggunakan kuesioner yang disebarkan langsung kepada responden yang memenuhi kriteria. Responden dalam penelitian ini sebanyak 42 responden. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa penggelapan pajak dipengaruhi oleh money ethic dan love of money. Penelitian ini juga membuktikan bahwa love of money memoderasi pengaruh antara money ethic dengan penggelapan pajak.References
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