PENGARUH SOSIO DEMOGRAFI DAN RELIGIUSITAS TERHADAP HUBUNGAN ANTARA ETIKA UANG DAN KECURANGAN PAJAK (TAX EVASION)

Abstract

Tax evasion is a negative behavior and lead to lower the tax income for government. For company, this behavior could lead to companies reputation. Therefore, paractitioners and academics have been paying their attention on this subject. However, there is a lack of study on the relationship between money ethique and tax evasion. In fact, the role of religiousty and social democraphy variables as moderatinggg variabel is also underlooked, especially using the context of Minang culture. The purpose of this research is to investigate the role of socio demography and religiosity as moderation variable between money ethics and tax evasion.  The sample in this study is the tax payers registered in the KPP Pratama Padang. Moderate Regression Analysis (MRA) is used to analysis data. The results of this research show that only three hypotheses are accepted, and the rest are rejected.

 

Keywords : Tax Evasion, Money Ethics, Gender, Age, Religiosity