CD Skripsi

Pengaruh Etika Uang Terhadap Penggelapan Pajak Dengan Religiusitas Dan Gender Sebagai Pemoderasi (Studi Kepada Wajib Pajak Orang Pribadi Yang Terdaftar Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan)

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The study examine effect of money ethics on tax evasion with religiosity and gender as moderation. The population in this study are individual taxpayers registered in the office of pratama tax service senapelan pekanbaru with criteria of free workers and or have business activities. The number of sample that were visited in this study 100 responden. The method of determining the sample is by using purposive sampling method, while the data processing method used by researcher are the simple regression and the modarete regression analys. The result of this study indicate that money ethics affects tax evasion with result of t-count (9,202) > t-table (1,986) and significance (0,000) < 0,05. Intrinsic religiosity moderates the relationship of money ethics with tax evasion with result of t-count (-2,708) < t-table (-1,986) and significance (0,008) < 0,05. Extrinsic religiosity do not moderates the relationship of money ethics with tax evasion with result of t-count (0,158) < t-table (1,986) and significance (0,875) < 0,05. Gender moderates the relationship of money ethics with tax evasion with result of t-count (2,448) > t-table (1,986) and significance (0,000) < 0,05.
Keywords : Money ethics, tax evasion, religiosity, gender.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0369)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2017

Deskripsi Fisik

xi, 115 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0369)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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