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Fitri Nurmalisa
Universitas PGRI Yogyakarta

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Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender Dekeng Setyo Budiarto; . Yennisa; Fitri Nurmalisa
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.085 KB) | DOI: 10.35917/tb.v18i1.91


Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 account­ing students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no sig­nificant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.