ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM)
VOLUME 1 ISSUE 1, 2019

Religiosity and tax evasion: the application of theory of planned behavior

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



Article Info

Publish Date
24 Jan 2020

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

Copyrights © 2019






Journal Info

Abbrev

AJIM

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences Other

Description

The Asian Journal of Islamic Management (AJIM) is a peer-review journal publishes quality and in-depth analysis on current issues within Asia and Islamic management topics. The journal publishes twice a year every June and December. AJIM welcomes strong and original evidence-based empirical studies ...