Pengaruh Religiusitas, Gender, Sikap Love Of Money Terhadap Etika Penggelapan Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar Di KPP Pratama Cibitung)

Gustia, Evionita Kanjeng (2022) Pengaruh Religiusitas, Gender, Sikap Love Of Money Terhadap Etika Penggelapan Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar Di KPP Pratama Cibitung). Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to analyze the variables of religiosity, gender, love of money attitudes whether it affects the ethics of tax evasion for individual taxpayers registered at KPP Pratama Cibitung. The method used in this study is descriptive quantitative and has a type of primary data in the form of a questionnaire. The sample in this study was individual taxpayers registered at KPP Pratama Cibitung. The technique used in sampling in this study used the accidental sampling method. The data analysis technique used is multiple linear regression analysis. Data processing using the SPSS (Statistical Product and Service Solution) program version 23. The results obtained from this study are that religiosity has a negative and insignificant effect on the ethics of tax evasion, gender has a negative and significant effect on the ethics of tax evasion, and the love of money attitude has a positive and significant effect on the ethics of tax evasion.

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