Wibawa, Arief (2023) PENGARUH LOVE OF MONEY TERHADAP TAX EVASION DENGAN RELIGIUSITAS INTRINSIK, EKSTRINSIK DAN MATERIALISME SEBAGAI VARIABEL MODERASI. S1 thesis, UNTIRTA.
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Abstract
The purpose of this study was to determine the effect of love of money on tax evasion with intrinsic, extrinsic religiosity and materialism as moderating variables. The research method uses quantitative methods. The research design uses a causal design. The research population is individual taxpayers who pay income tax at KPP West Serang, taking samples using convenience sampling. Data collection techniques by distributing questionnaires with a total sample of 100 respondents. Data analysis used path analysis with the student version of the Smart PLS 3 program. Based on data analysis, it is known that the R Square value in the construct variable tax evasion (variable Y) is 0.373 indicating a variation in the substantive influence of love of money variable with moderation of intrinsic religiosity, extrinsic religiosity and materialism of 37.3 percent. The results of the hypothesis test show that love of money has a positive effect on tax evasion, intrinsic religiosity does not moderate the effect of love of money on tax evasion, extrinsic religiosity does not moderate the effect of love of money on tax evasion, and materialism moderates, in this case strengthening the effect of love of money on tax evasion.
| Item Type: | Thesis (S1) | |||||||||
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| Uncontrolled Keywords: | Tujuan penelitian ini untuk mengetahui pengaruh love of money terhadap tax evasion dengan religiusitas intrinsik, ekstrinsik dan materialisme sebagai variabel moderasi. Metode penelitian menggunakan metode kuantitatif. Desain penelitian menggunakan desain kausal. Populasi penelitian adalah Wajib Pajak Orang Pribadi yang membayar pajak penghasilan di KPP Serang Barat, pengambilan sampel menggunakan convenience sampling. Teknik pengumpulan data dengan menyebarkan kuesioner dengan jumlah sampel sebanyak 100 responden. Analisis data menggunakan analisis jalur (path analysis) dengan program Smart PLS 3 versi students. Berdasarkan analisis data, diketahui nilai R Square pada konstruk variabel tax evasion (variabel Y) sebesar 0.373 menunjukkan variasi pengaruh substansif variabel love of money dengan moderasi variabel religiusitas intrinsik, religiusitas ekstrinsik dan materialisme sebesar 37.3 persen. Hasil uji hipotesis diketahui love of money berpengaruh positif terhadap tax evasion, religiusitas intrinsik tidak memoderasi pengaruh love of money terhadap tax evasion, religiusitas ekstrinsik tidak memoderasi pengaruh love of money terhadap tax evasion, dan materialisme memoderasi, dalam hal ini memperkuat pengaruh love of money terhadap tax evasion. | |||||||||
| Subjects: | B Philosophy. Psychology. Religion > BL Religion H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Arief Wibawa | |||||||||
| Date Deposited: | 05 Jun 2023 13:46 | |||||||||
| Last Modified: | 05 Jun 2023 13:46 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/24974 |
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