Ummi Fadhilah
Department of Finance, Accounting and Tax, PT. Drife Solusi Integerasi

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Religiosity and tax evasion: the application of theory of planned behavior Ummi Fadhilah
Asian Journal of Islamic Management (AJIM) VOLUME 1 ISSUE 1, 2019
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajim.vol1.iss1.art6

Abstract

Purpose: This research is aimed to analyze the cheating behavior done by the non-compliance tax payers in Indonesia.Methodology: The data used in this research was primary data from questionnaire which was directly obtained from the object of civil servant working in Batang Regency, Central Java. PLS-SEM was used to test and analyze the data.Findings: The finding showed that there was a negative and significant influence of religiosity to the intention of a civil servant to do tax evasion and there was a positive and significant influence toward people’s intention to do tax evasion.Originality: This paper contributes to the literature by testing the Theory of Planned Behavior to examine noncompliance tax payers