Pengaruh Religiusitas, Machiavellianism, Diskriminasi, dan Informasi Perpajakan terhadap Persepsi Wajib Pajak tentang Etika Tax Evasion

Nabila, Firda (2024) Pengaruh Religiusitas, Machiavellianism, Diskriminasi, dan Informasi Perpajakan terhadap Persepsi Wajib Pajak tentang Etika Tax Evasion. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The purpose of this study was to test and analyze the effect of religiosity, machiavellianism, discrimination, and tax information on taxpayers' perceptions of tax evasion ethics. The type of research used is a quantitative approach. The population in this study were individual taxpayers registered at KPP Pratama South Sidoarjo. The number of samples used in this study was 100 people calculated based on the Slovin formula with the sample collection technique, namely purposive sampling. The types of data used are primary and secondary data. The data is processed using the PLS method through the SmartPLS 3.0 application. The results of this study indicate that religiosity, machiavellianism, and tax information have no effect on taxpayers' perceptions of tax evasion ethics, while discrimination affects taxpayers' perceptions of tax evasion ethics.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuliati, AnikNIDN0031086110anikyuliati.ak@upnjatim.ac.id
Thesis advisorSunani, AviNIDN0702078804avi.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: firda nabila
Date Deposited: 03 Jul 2024 02:30
Last Modified: 03 Jul 2024 02:30
URI: https://repository.upnjatim.ac.id/id/eprint/25404

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