DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER

ABSTRACT This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-ass...

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Autor principal:	Alfriadi Dwi Atmoko
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2021
Materias:	self-assessment system intrinsic religiosity gender tax evasion religious intrinsik Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/30bc1dab55a14caaaff2ee848849604d
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spelling	oai:doaj.org-article:30bc1dab55a14caaaff2ee848849604d2021-11-06T07:59:43ZDOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER2302-62512477-499510.25273/jap.v10i2.5105https://doaj.org/article/30bc1dab55a14caaaff2ee848849604d2021-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5105https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.Alfriadi Dwi AtmokoUniversitas PGRI Madiunarticleself-assessment systemintrinsic religiositygendertax evasionself-assessment systemreligious intrinsikgendertax evasionEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 10, Iss 2, Pp 123-131 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	self-assessment system intrinsic religiosity gender tax evasion self-assessment system religious intrinsik gender tax evasion Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	self-assessment system intrinsic religiosity gender tax evasion self-assessment system religious intrinsik gender tax evasion Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Alfriadi Dwi Atmoko DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
description	ABSTRACT This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.
format	article
author	Alfriadi Dwi Atmoko
author_facet	Alfriadi Dwi Atmoko
author_sort	Alfriadi Dwi Atmoko
title	DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
title_short	DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
title_full	DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
title_fullStr	DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
title_full_unstemmed	DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER
title_sort	does intrinsic religiosity moderate between the self-assessment system and tax evasion? a research-based on gender
publisher	Universitas PGRI Madiun
publishDate	2021
url	https://doaj.org/article/30bc1dab55a14caaaff2ee848849604d
work_keys_str_mv	AT alfriadidwiatmoko doesintrinsicreligiositymoderatebetweentheselfassessmentsystemandtaxevasionaresearchbasedongender
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DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER

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