Pengaruh Religiusitas, Machiavellianism, Diskriminasi, dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Tentang Etika Tax Evasion

Firda Nabila; Anik Yuliati; Avi Sunani

doi:10.37479/jeej.v7i1.25879

Pengaruh Religiusitas, Machiavellianism, Diskriminasi, dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Tentang Etika Tax Evasion

Firda Nabila, Anik Yuliati, Avi Sunani

Abstract

This study aims 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 used is WPOP registered at KPP Pratama South Sidoarjo. The number of samples taken was one hundred people through the Slovin formula with purposive sampling technique. The data were analyzed using the PLS method through the SmartPLS 3.0 application. The results and conclusions of this study are religiosity, machiavellianism, and tax information have no effect on taxpayer perceptions of tax evasion ethics, while discrimination has an influence on taxpayer perceptions of tax evasion ethics.

Keywords

religiusitas, machiavellianism, diskriminasi, informasi perpajakan, tax evasion.

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DOI: https://doi.org/10.37479/jeej.v7i1.25879