PENGARUH KEADILAN, SKEPTISISME KEPADA FISKUS DAN LOVE OF MONEY TERHADAP TAX EVASION DENGAN MATERIALISME SEBAGAI PEMODERASI LOVE OF MONEY (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI DI KOTA PALEMBANG)

AMORSHANDI, RASYIQA FILDZAH and Mukhtaruddin, Mukhtaruddin and Rahmawati, Meita (2022) PENGARUH KEADILAN, SKEPTISISME KEPADA FISKUS DAN LOVE OF MONEY TERHADAP TAX EVASION DENGAN MATERIALISME SEBAGAI PEMODERASI LOVE OF MONEY (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine the effect of justice, skepticism of the tax authorities, love of money and materialism as moderators of the love of money on tax evasion based on the perception of individual taxpayers in the city of Palembang. This type of research is quantitative research with analysis using Moderated Regression Analysis (MRA), the type of data used is primary data. Data collection techniques in this study used a survey method by distributing questionnaires. The population in this study are all individual taxpayers, entrepreneurs and casual workers who are registered at the KPP Pratama Seberang Ulu Palembang in 2021, the sample used in the study was 265 respondents. The results of this study indicate that the variables of fairness and skepticism towards the tax authorities have no effect on tax evasion. Meanwhile, the love of money variable influences tax evasion. Materialism cannot moderate the effect of the love of money on tax evasion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keadilan Pajak, Skeptisme, Fiskus, Love of Money, Tax Evasion
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rasyiqa fildzah amorshandi
Date Deposited:	10 Jan 2023 04:21
Last Modified:	10 Jan 2023 04:21
URI:	http://repository.unsri.ac.id/id/eprint/85614

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