The Influence of Love of Money and Machiavellians on Tax Evasion with Religiosity as Moderating Variable
(Case Study on Individual Taxpayers at KPP Madya Batam)
Keywords:
Love of Money; Machiavellian; Tax Evasion; Religiosity
Abstract
This study aims to examine the Effect of Love of Money and Machiavellian on Tax Evasion with Religiosity as Moderation (Case Study on Individual Taxpayers at KPP Madya Batam). The population used in this study were all Individual Taxpayers registered at the Batam KPP Madya. This study used convenience sampling, which is a sampling technique that was selected according to the available population and easily accessible by researchers. This study uses data analysis using the Partial Least Square (PLS) approach. PLS is a Structural Equation Modeling (SEM) model based on variance and components. The results of the analysis show that the Love of Money has an effect on Tax Evasion (Case Study on Individual Taxpayers at KPP Madya Batam). Machiavellian hasn’t an effect on Tax Evasion (Case Study on Individual Taxpayers at Batam Madya KPP). Religiosity is not able to moderate the effect of Love of Money on Tax Evasion (Case Study on Individual Taxpayers at KPP Madya Batam). Religiosity is not able to moderate the Machiavellian influence on Tax Evasion (Case Study on Individual Taxpayers at KPP Madya Batam).
References
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Ayunda Annisa Erma and Nayang Helmayunita. 2022. The Effect of Love of Money and Machiavellian Traits on the Tendency of Fraud Accounting with Gender as a Moderating Variable. Exploration Journal of Accounting (JEA). Vol. 4, No 1, February 2022, Pgs 1-11. e-ISSN: 2656-3649 (Online). Padang State University.
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Choiriyah Lies Meida, Theresia Woro Damayanti. 2020. Love of Money, Religiosity and Tax Evasion (Study of MSME Taxpayers in Salatiga City). Accounting Perspective. Volume 3 Number 1 (February 2020), p. 17-31. ISSN: 2623-0194(Print), 2623-0186(Online). Satya Wacana Christian University.
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Farhan Muharsa, Herlina Helmy, Mayar Afriyenti. 2019. The Effect of Machiavellian and Love of Money on Perceptions of the Ethics of Tax Evasion with Religiosity as a Moderating Variable (Empirical Study of Taxpayers in the City of Padang). JEA Journal of Exploratory Accounting. Vol. 1, No. 1, Series D, February 2019, Pgs 470-486. ISSN: 2656-3649 (Online). Padang State University.
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Maedani Enne. 2021. The Influence of Machiavellian, Love of Money, and Religiosity on Perceptions of the Ethics of Tax Evasion in Treasurers in the Cianjur Regency Government Environment. Thesis. Indonesian education university.
Prasetyo Hendi and Vera Anitra. 2020. The Influence of Religiosity on Employee Performance: Studies on Educational Staff at Muhammadiyah University, East Kalimantan. Borneo Student Research. eISSN: 2721-5725, Vol 2, No 1, 2020. Muhammadiyah University of East Kalimantan, Samarinda, Indonesia.
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Sari Maria Mediatrix Ratna, I Gede Ary Wirajaya and Ni Luh Supadmi. 2019. Gender Moderates the Effect of Love of Money on Tax Evasion Tendency. JEKT ♦ 12 [2]: 197-211. eISSN: 2303 - 0186. Udayana University.
Silmi, Aries Tanno and Firdaus. 2020. Moderation Effects of Intrinsic Religiosity, Gender and Age on the Effect of Love of Money on Tax Evasion. Benefita Journal 5(3) October 2020 (383-400). LLDIKTI Region X. Andalas University, Padang, Indonesia.
Styarini Devi and Tri Siwi Nugrahani. 2020. The Effect of Love of Money, Machiavellian, Tax Rates, Understanding of Taxation, and the Self Assessment System on Tax Evasion. Dewantara Accounting Journal of UST Jogja AC.ID. e-ISSN: 2549-9637. Yogyakarta PGRI University.
Wade Rosadalima, Putu Kepramareni and I Gusti Ayu Asri Pramesti. The Influence of Love of Money and Machiavellianism on the Ethical Perceptions of Accounting Students at the Faculty of Economics, Mahasaraswati University, Denpasar. Mahasaraswati Denpasar University.
Wardani Alifia Dewi Kusuma, Mega Utami. 2022. The Effect of Love of Money and Gender on Intentions to Do Tax Evasion. Journal of Basic Education and Social Humanities JPDSH. Vol.1, No.5 March 2022. Tamansiswa Bachelor of Science University.
Widiyawati Suriya. 2019. Factors Influencing Taxpayer Perceptions Regarding Tax Evasion. Thesis. University of Northern Sumatra.
Wulandari Winda. 2021. The Effect of Love of Money, Religiosity and Understanding of Taxes on Tax Evasion (Empirical Study of Individual Entrepreneur Taxpayers Registered at KPP Pratam Tegal). Thesis. Mutual Hope Polytechnic.
Yadiari Putu Amanda, Made Gede Wirakusuma2 AANB Dwirandra2 Gayatri. 2022. E-Journal of Economics and Business, Udayana University. Vol. 11 No. 06, June 2022, pages: 697- 708. e-ISSN: 2337-3067. Udayana University, Bali, Indonesia.
Aziz Toriq Ibn. 2015. The Influence of Love of Money and Machiavellianism on the Ethical Perceptions of Accounting Students (Empirical Study of Accounting Students at UNY Class of 2013 and Class of 2014). Thesis. Yogyakarta State University.
Ayunda Annisa Erma and Nayang Helmayunita. 2022. The Effect of Love of Money and Machiavellian Traits on the Tendency of Fraud Accounting with Gender as a Moderating Variable. Exploration Journal of Accounting (JEA). Vol. 4, No 1, February 2022, Pgs 1-11. e-ISSN: 2656-3649 (Online). Padang State University.
Basri Yesi Mutia. 2015. The Influence of Gender, Religiosity and Love of Money Attitudes on Perceptions of Accounting Students' Ethical Tax Evasion. Scientific Journal of Accounting and Business, Vol. 10. No. 1, January 2015. University of Riau.
Choiriyah Lies Meida, Theresia Woro Damayanti. 2020. Love of Money, Religiosity and Tax Evasion (Study of MSME Taxpayers in Salatiga City). Accounting Perspective. Volume 3 Number 1 (February 2020), p. 17-31. ISSN: 2623-0194(Print), 2623-0186(Online). Satya Wacana Christian University.
Danti Dwi Suci Rahma and Rachmawati Meita Oktaviani. 2020. Can Religiosity Moderate Machiavellian Effects on Tax Evasion. Dynamics of Accounting, Finance and Banking, Vol..9, No. 1, Pg:25.-.32. ISSN: 2656-4955 (online media): 2656-8500 (print media). Stikubank Semarang University.
Dwitia Esther, Masripah, Ni Putu Eka Widiastuti. 2020. Taxpayer Perception Related To Love Of Money, Machiavellian, And Equity Sensitivity On Tax Evasion Ethics. Journal of Accounting & Taxation, Volume 2, No. 1, July 2020. e-ISSN: 2714-8165. Jakarta Veterans National Development University.
Farhan Muharsa, Herlina Helmy, Mayar Afriyenti. 2019. The Effect of Machiavellian and Love of Money on Perceptions of the Ethics of Tax Evasion with Religiosity as a Moderating Variable (Empirical Study of Taxpayers in the City of Padang). JEA Journal of Exploratory Accounting. Vol. 1, No. 1, Series D, February 2019, Pgs 470-486. ISSN: 2656-3649 (Online). Padang State University.
Giovano Andre, Agus Satrya Wibowo, Yesika Yanuarisa. 2020. The Effect of Love of Money and Religiosity on the Tendency of Fraud Accounting for Village Funds with Gender as a Moderating Variable in Villages in Central Katingan District. Balance: Vol 12 No 2 July 2020. FEB UPR.
Harun Ferawati. 2016. The Effect of Machiavellian Nature and Love of Money on Auditor Ethical Behavior (Case Study at BPK RI Representative of South Sulawesi Province). Thesis. Alauddin State Islamic University Makassar.
Jamalallail Ulfa Fauzi and Maria Goreti Kentris Indarti. 2022. Determinants of Tax Evasion with Religiosity as a Moderating Variable. KRISNA Journal: Collection of Accounting Research; Vol. 14, No. 1 July 2022, pp. 93-106. ISSN: 2301-8879. Stikubank Semarang University.
Karlina. 2020. The Influence of Love of Money, Tax System, Tax Justice, Tax Discrimination, Tax Understanding, Tax Sanctions And Religiosity Against Tax Evasion (Based on Perceptions of Individual Taxpayers Registered at the Subang Regency Pratama Tax Service Office). Prisma (Accounting Student Research Platform). Volume 01 Number 01 of 2020 (Page: 58-69). STIE Sutaatmadja, Subang, Indonesia.
Lestari Nita. 2018. The Effect of Love of Money and Machiavellian on the Tendency of Fraud Accounting in the Use of Village Funds with Individual Morality as a Moderating Variable (Study in Villages in the District of Mangkutana, East Luwu Regency). Thesis. State Islamic University Alauddin Makassar.
Maedani Enne. 2021. The Influence of Machiavellian, Love of Money, and Religiosity on Perceptions of the Ethics of Tax Evasion in Treasurers in the Cianjur Regency Government Environment. Thesis. Indonesian education university.
Prasetyo Hendi and Vera Anitra. 2020. The Influence of Religiosity on Employee Performance: Studies on Educational Staff at Muhammadiyah University, East Kalimantan. Borneo Student Research. eISSN: 2721-5725, Vol 2, No 1, 2020. Muhammadiyah University of East Kalimantan, Samarinda, Indonesia.
Purnamasari Pande Putu Ditha, Maria M. Ratna Sari, I Made Sukartha and Gayatri. 2021. Accounting 7 (2021) 545–552. Udayana University, Bali, Indonesia.
Sari Maria Mediatrix Ratna, I Gede Ary Wirajaya and Ni Luh Supadmi. 2019. Gender Moderates the Effect of Love of Money on Tax Evasion Tendency. JEKT ♦ 12 [2]: 197-211. eISSN: 2303 - 0186. Udayana University.
Silmi, Aries Tanno and Firdaus. 2020. Moderation Effects of Intrinsic Religiosity, Gender and Age on the Effect of Love of Money on Tax Evasion. Benefita Journal 5(3) October 2020 (383-400). LLDIKTI Region X. Andalas University, Padang, Indonesia.
Styarini Devi and Tri Siwi Nugrahani. 2020. The Effect of Love of Money, Machiavellian, Tax Rates, Understanding of Taxation, and the Self Assessment System on Tax Evasion. Dewantara Accounting Journal of UST Jogja AC.ID. e-ISSN: 2549-9637. Yogyakarta PGRI University.
Wade Rosadalima, Putu Kepramareni and I Gusti Ayu Asri Pramesti. The Influence of Love of Money and Machiavellianism on the Ethical Perceptions of Accounting Students at the Faculty of Economics, Mahasaraswati University, Denpasar. Mahasaraswati Denpasar University.
Wardani Alifia Dewi Kusuma, Mega Utami. 2022. The Effect of Love of Money and Gender on Intentions to Do Tax Evasion. Journal of Basic Education and Social Humanities JPDSH. Vol.1, No.5 March 2022. Tamansiswa Bachelor of Science University.
Widiyawati Suriya. 2019. Factors Influencing Taxpayer Perceptions Regarding Tax Evasion. Thesis. University of Northern Sumatra.
Wulandari Winda. 2021. The Effect of Love of Money, Religiosity and Understanding of Taxes on Tax Evasion (Empirical Study of Individual Entrepreneur Taxpayers Registered at KPP Pratam Tegal). Thesis. Mutual Hope Polytechnic.
Yadiari Putu Amanda, Made Gede Wirakusuma2 AANB Dwirandra2 Gayatri. 2022. E-Journal of Economics and Business, Udayana University. Vol. 11 No. 06, June 2022, pages: 697- 708. e-ISSN: 2337-3067. Udayana University, Bali, Indonesia.
Published
2023-05-03
How to Cite
Melvina, M., Toni, N., Simorangkir, E. N., & Evanta br.Tarigan, A. (2023). The Influence of Love of Money and Machiavellians on Tax Evasion with Religiosity as Moderating Variable. International Journal of Social Science Research and Review, 6(5), 165-178. https://doi.org/10.47814/ijssrr.v6i5.1250
Section
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