Pengaruh Persepsi Mahasiswa atas Religiusitas, Keadilan Pajak, dan Kepercayaan kepada Pemerintah terhadap Tax Morale

Utma, Safaatul (2025) Pengaruh Persepsi Mahasiswa atas Religiusitas, Keadilan Pajak, dan Kepercayaan kepada Pemerintah terhadap Tax Morale. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

The objective of this study is to examine the influence of students' perceptions of religiosity, tax fairness, and trust in government on tax morale. This research employs a quantitative method. The respondents are students from the Faculty of Economics at Universitas Islam 45 Bekasi who have completed a taxation course and are of the Islamic faith. Data analysis was conducted using the Structural Equation Model - Partial Least Squares (SEM-PLS) method with the SmartPLS application. The results of the study indicate that religiosity has a negative effect on tax morale, tax fairness has a negative and insignificant effect on tax morale, and trust in government has a positive effect on tax morale.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
ContributionContributors / Dosen PembimbingNIDN
UNSPECIFIEDRisa, Nurma0424098302
Keywords / Kata Kunci: Religiusitas, Keadilan Pajak, dan Kepercayaan Kepada Pemerintah, Tax Morale
Subjects: Akuntansi Keuangan
Perpajakan
Pajak
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms Safaatul Utma
Date Deposited: 04 Jun 2025 04:17
Last Modified: 04 Jun 2025 04:17
URI: http://repository.unismabekasi.ac.id/id/eprint/7752

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