CD Skripsi

Pengaruh Money Ethics, Ketidakpercayaan Kepada Fiskus Dan Teknologi Informasi Perpajakan Terhadap Tax Evasion Dengan Religiusitas Sebagai Variabel Moderasi (Studi Empiris Pada Wajib Pajak Badan Kota Pekanbaru)

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ABSTRACT
This study aims to empirically examine the effect of Money Ethics, Mistrust of Tax Authorities and Tax Information Technology on Tax Evasion with Religiosity as a moderating variable. This research was conducted in Pekanbaru City, for three months from September to November 2022.
The sampling method used is saturated sampling technique, where the number of samples used is 96 real estate companies and the respondents are the leadership and accounting staff or financial staff at the company. The data analysis method used in this study is Estimate for Path Coefficients (EPC) analysis and uses the Smart-PLS version 4.0 application.
The results of this study indicate that Money Ethics and Tax Information Technology have an effect on Tax Evasion. Meanwhile, distrust of Tax Authorities has no effect on Tax Evasion. In addition, the results of this study also show that religiosity moderates the relationship between distrust of tax authorities and tax information technology on tax evasion. Meanwhile, religiosity does not moderate the relationship between Money Ethics and Tax Evasion.
Keywords :Money Ethics, Distrust of Tax Authorities, Tax Information Technology, Tax Evasion, Religiosity

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802112011

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802112011

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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