Pengaruh Love Of Money, Machiavellian, dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan Pajak (Tax Evasion)
| Main Authors: | Asih, Ni Putu Sri Murtining, Dwiyanti, Kadek Trisna |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2019
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45319 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45319/28192 |
Daftar Isi:
- This study aims to know the influence of love of money, machiavellian, and equity sensitivity toward individual taxpayer’s ethical perception of tax evasion in east- denpasar tax office. Population in this study are whole registered individual- taxpayer in east-denpasar tax office.The number of samples used are 100 of 76543 active individual-tax payer that registered until 2017. The amount of samples were counted based on slovin with accidental sampling method. Data collection are conducted by questionnaire method in this study. Data analysis technique used is Multiple Linear Regression Analysis. The result of this studyindicates that love of money and machiavellian make negative effect on taxpayer’sethical perception of tax evasion, but equity sensitivity does not influence ontaxpayer’s ethical perception of tax evasion. Keywords: Love of money, machiavellian, equity sensitivity, ethical perception, tax evasion.
- Penelitian ini bertujuan untuk mengetahui pengaruh love of money, machiavellian, dan equitysensitivity terhadap persepsi etika wajib pajak atas penggelapan pajak di Kantor PelayananPajak Pratama Denpasar Timur. Populasi dalam penelitian ini adalah seluruh wajib pajakorang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Denpasar Timur. Jumlahsampel yang digunakan dalam penelitian ini adalah sebanyak 100 responden dari 76.543populasi wajib pajak orang pribadi yang masih efektif di Kantor Pelayanan Pajak PratamaDenpasar Timur pada tahun 2017. Besarnya sampel dihitung berdasarkan rumus slovindengan teknik penentuan sampel metode accidental sampling. Pengumpulan data dalampenelitian ini dilakukan dengan metode kuesioner. Teknik analisis data yang digunakanadalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa love of moneydan Machiavellian berpengaruh negatif terhadap persepsi etika penggelapan pajak, sedangkanequity sensitivity tidak berpengaruh terhadap persepsi etika penggelapan pajak.Kata kunci: Love of money, machiavellian, equity sensitivity, persepsi etis, penggelapan pajak (tax evasion).