Implementasi Machiavellian, Religiusitas, Social Environment Pada Tax Evasion

Fayzah, Luthfiyani Auliyatul (2025) Implementasi Machiavellian, Religiusitas, Social Environment Pada Tax Evasion. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The purpose of this study is to analyze the implementation of Machiavellian, Religious, Social Environment on Tax Evasion at KPP Pratama Bekasi Barat. This research uses quantitative research using primary data. The sample in this study is an individual non-employee taxpayer registered at KPP Pratama Bekasi Barat. The technique used in taking the sample in this study is Snowball Sampling. The independent variables used in this research are Machiavellian, Religiosity and Social Environment. The dependent variable used in this study is Tax Evasion. The analysis technique used is multiple linear analysis. Data processing using SPSS 26. The results obtained indicate that Machiavellian has a positive effect on the Tax Evasion of non-employee individual taxpayers, while Religiosity and Social Environment have no effect on the Tax Evasion of non-employee individual taxpayers.

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