Riski Adi Wibowo
Universitas Sarjanawiyata Tamansiswa

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Religiusitas Kualitas Pelayanan dan Etika Penggelapan Pajak Teguh Erawati; Riski Adi Wibowo
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.796

Abstract

The purpose of this study was to show the effect of religiosity, service quality, and tax understanding on the ethics of tax evasion. The sample in this study consisted of 80 Tamansiswa University Bachelor of Accounting Students class 2019-2021. This research is quantitative research with a survey method. The data analysis method used in this study is multiple linear regression. The results of the analysis show that religiosity and tax understanding do not affect tax evasion ethics, service quality has a positive and significant effect on tax evasion ethics.