International Journal of Management Research and Economics
Vol. 1 No. 3 (2023): August : International Journal of Management Research and Economics

Money Ethics And Tax Evasion

Merline Yulianti (STIE Galileo)
Purwana Sari (STIE Galileo)
Nasruji Nasruji (STIE Galileo)



Article Info

Publish Date
28 Aug 2023

Abstract

This research aims to understand the influence of money ethics and tax morale on tax evasion. The population in this study is made up of taxable individuals registered in the KPP Pratama City of Batam, which amounts to 456,984 people. The sample technique used purposive sampling with 94 respondents. Data collection for this study uses the questionnaire method. The analysis method uses regression with the help of the SEM-PLS application version 4. Research findings show that money ethics has a significant positive influence on tax evasion, and tax morale has no significant effect on tax avoidance.

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Journal Info

Abbrev

Ijmre

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Economics, Business Economics, Business Ethics and Sustainable, and ...