Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)
Vol 11, No 1 (2023): Juni

Pengaruh Love of Money dan Machiavellianism Terhadap Kepatuhan Wajib Pajak: Peran Religiusitas

Agung Dwi Nugroho (Universitas Ahmad Dahlan)
Amir Hidayatulloh (Universitas Ahmad Dahlan)



Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to analyze the effect of love of money and Machiavellianism on taxpayer compliance with religiosity as a moderating variable. The population of this study is individual taxpayers who carry out independent work in the Special Region of Yogyakarta, while the sample of this study is individual taxpayers who carry out independent work in the Bantul Regency. The sampling technique uses purposive sampling, with the criteria for taxpayers having a Taxpayer Identification Number. Data was collected by distributing questionnaires with the help of Google Forms. The data analysis technique uses Partial Least Square (PLS) with the help of the WarpPLS tool. This study obtained the results that taxpayer compliance was influenced by a love of money, Machiavellianism, and religiosity. However, religiosity does not moderate the effect of love of money and Machiavellianism on taxpayer compliance.

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Journal Info

Abbrev

edukasi

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Edukasi Memuat hasil penelitian atau kajian teoritis yang berkaitan dengan pengembangan dan peningkatan professi Guru IPS, Kajian Perusahaan (BUMN dan BUMS), Perbankan, Ekonomi, dan Akuntansi. ...