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DINAMIKA PENGGELAPAN PAJAK: MONEY ETHICS, GENDER, RELIGIUSITAS, MATERIALISME, DISKRIMINASI, DAN SANKSI PAJAK DALAM SOROTAN WAJIB PAJAK DI KABUPATEN KUDUS

Authors

  • Nita Andriyani Budiman Fakultas Ekonomi dan Bisnis, Universitas Muria Kudus
  • Alfina Darmawati Fakultas Ekonomi dan Bisnis, Universitas Muria Kudus
  • Izza Ashsifa Fakultas Ekonomi dan Bisnis, Universitas Muria Kudus

DOI:

https://doi.org/10.69820/jumea.v2i1.56

Keywords:

Money Ethics, Gender, Religiosity, Materialism, Discrimination, Tax Sanctions, Tax Evasion.

Abstract

This study aims to examine and analyze the effect of money ethics, gender, religiosity, materialism, discrimination, and tax sanctions on tax evasion on individual taxpayers who are registered at the Pratama Kudus Tax Service Office. The sampling technique uses the convenience sampling method with 400 respondents. The type of research used in this research is quantitative using primary data obtained from distributing questionnaires. The method used to analyze the data is the SEM-PLS method. The results of this study indicate that money ethics, materialism, and discrimination have a positive effect, and tax sanctions have a negative effect on tax evasion, while gender and religiosity have no effect on tax evasion.

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Published

2024-08-01

Versions

How to Cite

Budiman, N. A., Alfina Darmawati, & Izza Ashsifa. (2024). DINAMIKA PENGGELAPAN PAJAK: MONEY ETHICS, GENDER, RELIGIUSITAS, MATERIALISME, DISKRIMINASI, DAN SANKSI PAJAK DALAM SOROTAN WAJIB PAJAK DI KABUPATEN KUDUS. Jurnal Manajemen, Ekonomi Dan Akutansi (JUMEA), 2(1). https://doi.org/10.69820/jumea.v2i1.56

Issue

Vol. 2 No. 1 (2024): Juli

Section

Articles