The objective of the study therefore is to examine the relationship between money ethics and tax evasion as well as investigating the moderating effect of religiosity (intrinsic and extrinsic), gender, and materialism on the relationship . The population in this study is individual taxpayer that conducting business or employment free in Pekanbaru. Data this study uses primary data directly through a questionnaire. The data were analyzed to test the hypothesis using a simple linear regression analysis and Moderated Regression Analysis (MRA). Results from this study indicate that the first, the money ethics was related to tax evasion with t count 3,260,0,05. Second, intrinsic religiosity was moderate the relationship between money ethics and tax evasion with t count (-2,379),0,05. Third, extrinsic religiosity was not moderate the relationship between money ethics and tax evasion. Fourth gender was moderate the relationship between money ethics and tax evasion with t count (-2,758),0,05, the fifth materialism was moderate the relationship between money ethics and tax evasion with t count 8,010,0,05.Keywords: Tax Evasion, Money Ethics, Religiosity, Gender,and Materialism
Copyrights © 2016