Open AccessReligiosity as a moderating variable on the effect of love of money, Machiavellian and equity sensitivity on the perception of tax evasion
Author(s) -
Pupung Purnamasari,
Murat Sarı,
I Made Sukartha,
Gita Gayatri
Publication year - 2021
Publication title -
accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.175
H-Index - 5
eISSN - 2369-7407
pISSN - 2369-7393
DOI - 10.5267/j.ac.2021.1.004
Subject(s) - religiosity , equity (law) , tax evasion , perception , psychology , economics , social psychology , empirical evidence , econometrics , public economics , political science , law , philosophy , epistemology , neuroscience
This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all Pratama tax offices in Bali. Sampling was determined using the probability sampling method with proportional stratified random sampling technique. This study uses 400 research samples. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. The test results provide empirical evidence that love of money and Machiavellian have a positive effect on the perception of tax evasion, however, equity sensitivity has no effect on the perception of tax evasion. The results of subsequent tests provide empirical evidence that intrinsic religiosity and extrinsic religiosity can moderate the effects of love of money, Machiavellian, and equity sensitivity on perceptions of tax evasion.