Pengaruh Religiusitas, Love of Money, Keadilan, dan Diskriminasi Pajak Terhadap Penggelapan Pajak
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Institusion
Universitas Islam 45
Author
Mudrikah, Isti
Subject
Perpajakan
Datestamp
2022-09-21 07:45:58
Abstract :
The purpose of this study was to obtain test results whether there is an influence of religiosity, love of money, justice and tax discrimination on tax evasion at KPP Pratama Pondok Gede. The total population in this study was 100 samples. The sample in this study was determined based on the purposive sampling method, data collection was carried out by distributing questionnaires directly. The data analysis technique used is descriptive statistical analysis technique; data quality test includes validity test and reliability test; classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test; hypothesis testing with regression. Data processing using SPSS (Statistical Product and Service Solution) software version 25. The results of this study indicate that religiosity has a negative effect on tax evasion. Love of Money has a positive effect on tax evasion. Tax justice has no effect on tax evasion. and Tax Discrimination has no effect on Tax evasion. Keywords: Religiosity; Love of Money; Justice; Discrimination; Tax evasion
The purpose of this study was to obtain test results whether there is an influence of religiosity, love of money, justice and tax discrimination on tax evasion at KPP Pratama Pondok Gede. The total population in this study was 100 samples. The sample in this study was determined based on the purposive sampling method, data collection was carried out by distributing questionnaires directly. The data analysis technique used is descriptive statistical analysis technique; data quality test includes validity test and reliability test; classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test; hypothesis testing with regression. Data processing using SPSS (Statistical Product and Service Solution) software version 25. The results of this study indicate that religiosity has a negative effect on tax evasion. Love of Money has a positive effect on tax evasion. Tax justice has no effect on tax evasion. and Tax Discrimination has no effect on Tax evasion. Keywords: Religiosity; Love of Money; Justice; Discrimination; Tax evasion
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