Pengaruh sistem perpajakan, sanksi pajak, dan love of money terhadap penggelapan pajak dengan religiusitas sebagai variabel moderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Sofie
Kata Kunci : Tax System, Tax Penalties, Love Of Money, Religiosity, Tax Evasion
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012411053_Halaman-Judul.pdf | ||
| 2. | 2026_TS_MAK_123012411053_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_TS_MAK_123012411053_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_TS_MAK_123012411053_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2026_TS_MAK_123012411053_Lembar-Pengesahan.pdf | ||
| 6. | 2026_TS_MAK_123012411053_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_TS_MAK_123012411053_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2026_TS_MAK_123012411053_Bab-1.pdf | ||
| 9. | 2026_TS_MAK_123012411053_Bab-2.pdf | 39 |
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| 10. | 2026_TS_MAK_123012411053_Bab-3.pdf | 16 |
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| 11. | 2026_TS_MAK_123012411053_Bab-4.pdf | 41 |
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| 12. | 2026_TS_MAK_123012411053_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012411053_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012411053_Lampiran.pdf | 33 |
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P Penelitian ini bertujuan untuk menganalisis pengaruh sistem perpajakan, sanksipajak, dan love of money terhadap penggelapan pajak dengan religiusitas sebagai variabelmoderasi. penelitian ini menggunakan pendekatan kuantitatif dengan data primer yangdiperoleh melalui penyebaran kuesioner kepada wajib pajak orang pribadi yang terdaftarpada kantor pelayanan pajak (kpp) di wilayah jabodetabek. sampel penelitianberjumlah 312 responden yang dipilih menggunakan teknik purposive sampling. analisisdata dilakukan menggunakan metode structural equation modeling-partial least squares(sem-pls) dengan bantuan aplikasi smartpls 4.0.hasil penelitian menunjukkan bahwa sistem perpajakan dan sanksi pajakberpengaruh negatif terhadap penggelapan pajak, sedangkan love of money berpengaruhpositif terhadap penggelapan pajak. religiusitas belum mampu memperkuat pengaruhnegatif sistem perpajakan dan sanksi pajak terhadap penggelapan pajak, namun mampumemperlemah pengaruh positif love of money terhadap penggelapan pajak.
T This study aims to examine the effects of the tax system, tax penalties, and love ofmoney on tax evasion, with religiosity serving as a moderating variable. a quantitativeapproach was employed using primary data collected through questionnaires distributedto individual taxpayers registered with tax service offices (kpp) in the jabodetabekregion. the study involved 312 respondents selected through purposive sampling. the datawere analyzed using structural equation modeling–partial least squares (sem-pls) withsmartpls 4.0 software.the results indicate that the tax system and tax penalties have negative effects ontax evasion, whereas love of money has a positive effect on tax evasion. these findingssuggest that an effective tax system and stricter tax penalties can reduce tax evasion, whilea higher level of love of money tends to increase tax evasion. furthermore, the moderationanalysis reveals that religiosity does not strengthen the negative effects of the tax systemand tax penalties on tax evasion. however, religiosity weakens the positive effect of love ofmoney on tax evasion.