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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Prosiding Seminar Nasional Teknologi Industri Berkelanjutan Transformasi: Journal of Economics and Business Management Journal of Public and Business Accounting Jurnal Kendali Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Akuntansi dan Ekonomi Pajak: Perspektif Global
Ilmidaviq, Muhammad Bahril
Fakultas Ekonomi Universitas Islam Majapahit
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences

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Journal : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi

 1 
Pengaruh Money Ethics dan Tax Morale terhadap Persepsi Mahasiswa Mengenai Tax Evasion dengan Hedonisme sebagai Variabel Moderasi: (Studi pada Organisasi Gerakan Mahasiswa Nasional Indonesia (GMNI) Mojokerto) Putri Nurmala Aprilia; Hari Setiono; Muhammad Bahril Ilmiddaviq
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.850

Abstract

This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.
Co-Authors Abdur Rahman Andini Nur Fadilah Andre Valiant Wirawan Cici Wulan Purnama Dewi Fitriya Indriani Fauzi, Agus Khazin Hari Setiono Hari Setiono Hari Setiono, Hari Hartono Hartono Nur Ainiyah Nur Ainiyah Nurdiana Fitri Isnaini Putri Nurmala Aprilia Rani Andri Ani Rina Putri Leksono Tatas Ridho Nugroho Tatas Ridho Nugroho Thifali Dhiwangkara Tri Septiana Wati