DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER

Assets: Jurnal Akuntansi dan Pendidikan

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Field Value
 
Title DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
 
Creator Atmoko, Alfriadi Dwi
 
Subject Akuntansi
Self-Assessment System; Intrinsic Religiosity; Gender; Tax evasion; Self-Assessment System; Religious Intrinsik; Gender; Tax Evasion
 
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.
 
Publisher Universitas PGRI Madiun
 
Contributor
 
Date 2021-10-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/5105
10.25273/jap.v10i2.5105
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 2 (2021); 123-131
2477-4995
2302-6251
 
Language eng
 
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
 
Rights Copyright (c) 2021 Alfriadi Dwi Atmoko
http://creativecommons.org/licenses/by-sa/4.0
 

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