SKRIPSI AKS

MONEY ETHICS DAN RELIGIOSITY MEMPENGARUHI TAX EVASION: PERAN RELIGIUSITAS INTRINSIK, RELIGIUSITAS EKSTRINSIK, GENDER, DAN MATERIALISME SEBAGAI EFEK MODERASI

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ABSTRACT

The purpose of this study was to evaluate the effect of money ethics, intrinsic
religiosity, extrinsic religiosity on tax evasion. In addition, this study also aims to
evaluate whether the moderating variables of intrinsic religiosity, extrinsic
religiosity, gender, and materialism have an effect on money ethics and tax evasion.
The sampling technique in this study used a purposive sampling technique.
The data used in this study is primary data obtained by distributing questionnaires
directly to respondents. The sample in this study amounted to 100 samples. The
data analysis technique in this study used Structural Equation Modeling-Partial
Last Square (SEM-PLS).
The results of the analysis show that money ethics and extrinsic religiosity
have a positive effect on tax evasion, intrinsic religiosity has a negative effect on
tax evasion. Furthermore, the moderating variable of intrinsic religiosity weakened
the influence of the relationship between money ethics and tax evasion, while the
moderating variables of extrinsic religiosity, gender, and materialism did not
succeed in moderating the effect of the relationship between money ethics and tax
evasion.
Keywords: Money Ethics, Intrinsic Religion, Extrinsic Religion, Gender,
Materialism, Tax Evasion.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NUR m 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 123 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nur Jannah

Versi lain/terkait

Lampiran Berkas

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