Pengaruh Sikap Machiavellian, Love Of Money Dan Self Assessment System Terhadap Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi

Fitriawaty, Afni Fizkri Al (2022) Pengaruh Sikap Machiavellian, Love Of Money Dan Self Assessment System Terhadap Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Afni Fizkri Al Fitriawaty (41183403180093) The Influence of Machiavellian Attitudes, Love Of Money and Self Assessment System on Tax Evasion Ethics with Religiosity as a Moderating Variable xiv + 138 pages + 18 tables + 1 picture + 14 attachments Keywords: Machiavellian, Love Of Money, Self Assessment System, Religiosity, Tax Evasion Ethics This study aims to determine: the influence of Machiavellian on the ethics of tax evasion, the effect of love of money on the ethics of tax evasion, the effect of the self-assessment system on the ethics of tax evasion, the influence of religiosity in moderating the Machiavellian relationship on the ethics of tax evasion, the influence of religiosity in moderating the love of money relationship. to the ethics of embezzlement, the influence of religiosity in moderating the relationship of the selfassessment system to the ethics of tax evasion. This study is a quantitative study with the population in this study is an individual taxpayer registered at the tax service office (KPP) Bekasi Utara. Determination of the sample was determined using the accidental sampling method and using the Slovin formula. The data used in this research is primary data. The sample used in this study amounted to 113 respondents. The data analysis used to process the data in this study is moderated regression analysis (MRA) using SPSS 25.0. The results of this study indicate that Machiavellian has a positive effect on tax evasion ethics, love of money has no effect on tax evasion ethics, self-assessment system has a negative effect on tax evasion ethics, religiosity moderates (weakens) Machiavellian relationships on tax evasion ethics, religiosity does not moderate love relationships. of money on the ethics of tax evasion, religiosity moderates (strengthens) the relationship between the self-assessment system and the ethics of tax evasion.

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