PENGARUH LOVE OF MONEY, EQUITY SENSITIVITY, DAN TEKNOLOGI INFORMASI TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK DENGAN RELIGIUSITAS SEBAGAI VARIABEL PEMODERASI

Nabila, Siti (2023) PENGARUH LOVE OF MONEY, EQUITY SENSITIVITY, DAN TEKNOLOGI INFORMASI TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK DENGAN RELIGIUSITAS SEBAGAI VARIABEL PEMODERASI. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to determine: the effect of love of money on perceptions of tax evasion ethics, the effect of equity sensitivity on perceptions of tax evasion ethics, the effect of information technology on perceptions of tax evasion ethics, the influence of religiosity in moderating the relationship between love of money on perceptions of tax evasion ethics, the influence religiosity in moderating the relationship between equity sensitivity to perceptions of tax evasion ethics, the influence of religiosity in moderating the relationship between information technology and perceptions of tax evasion ethics. This research is a quantitative study with a population of corporate taxpayers who are registered at the Cibitung Pratama Tax Service Office (KPP). Determination of the sample was determined by accidental sampling and purposive sampling using the slovin formula. The data used in this research is primary data. The sample used in this study amounted to 100 respondents. The data analysis used to process the data in this study was moderated re- gression analysis (MRA) using SmartPls 4.0. The results of this study indicate that love of money has a significant positive effect on perceptions of tax evasion ethics, equity sensitivity has a significant positive effect on perceptions of tax evasion ethics, information technology has no significant effect on perceptions of tax evasion ethics, religiosity weakens the relationship between love of money and perceptions of ethical evasion taxes, religiosity strengthens the relationship between love of money and perceptions of tax evasion ethics, religiosity does not moderate the relationship between information technology and perceptions of tax evasion ethics.

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