DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
Assets: Jurnal Akuntansi dan Pendidikan
View Publication Info| Field | Value | |
| Title |
DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
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| Creator |
Atmoko, Alfriadi Dwi
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| Subject |
Akuntansi
Self-Assessment System; Intrinsic Religiosity; Gender; Tax evasion; Self-Assessment System; Religious Intrinsik; Gender; Tax Evasion |
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| Description |
ABSTRACTThis study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.
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| Publisher |
Universitas PGRI Madiun
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| Contributor |
—
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| Date |
2021-10-29
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://e-journal.unipma.ac.id/index.php/assets/article/view/5105
10.25273/jap.v10i2.5105 |
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| Source |
Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 2 (2021); 123-131
2477-4995 2302-6251 |
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| Language |
eng
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| Relation |
http://e-journal.unipma.ac.id/index.php/assets/article/view/5105/3752
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5105/558 http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5105/559 http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5105/744 http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5105/1259 http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5105/1568 |
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| Rights |
Copyright (c) 2021 Alfriadi Dwi Atmoko
http://creativecommons.org/licenses/by-sa/4.0 |
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