PENGARUH GENDER DAN PERSEPSI TINDAKAN KORUPSI TERHADAP NIAT MELAKUKAN PENYELEWENGAN PAJAK
DOI:
https://doi.org/10.53625/jpdsh.v1i3.1036Keywords:
Gender, Perception of Corruption, Tax FraudAbstract
The study aims to examine effect of gender and perception of corruption in intention to commit tax fraud. The independent variable in this research are gender and perception of corruption while its dependent variable of intention to commit tax fraud. Sample in this research is Students Majors Accountancy at Sarjanawiyata Tamansiswa Yogyakarta University. The sample in this study is determined by sampling convenience method, the data collected with the distribution of questionnaires. The method of analysis used is double linear regresi analysis with IBM SPSS Statistics 20. Based on the result of the analysis indicate that gender has no influenceon intention to commit tax fraud and perception corruption has positif on intention to commit tax fraud.
References
Basri, Yesi Mutia. “Pengaruh Gender, Religiusitas Dan Sikap Love of Money Pada Persepsi Etika Penggelapan Pajak Mahasiswa Akuntasi.” Jurnal Ilmiah Akuntansi dan Bisnis 10, no. 1 (2015): 45–54.
(2) Budiarti, Komang Mega, and Putu D’yan Yaniartha Sukartha. “Faktor Eksternal Dan Internal Yang Memengaruhi Motivasi Dalam Memenuhi Kewajiban Perpajakan.” E-Jurnal Akuntasi Universitas Udayana 11, no. 1 (2015): 29–43.
(3) Fitriani, Ika. “Pengaruh Sanski Pajak, Sistem Pelayanan, Tax Amnesty Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Peyelewengan Perpajakan” (2019).
(4) Litina, Anastasia. “Corruption, Tax Evasion and Social Values.” Journal of Economic Behavior and Organization 124 (2016): 164–177. http://dx.doi.org/10.1016/j.jebo.2015.09.017.
(5) Nurachmi, Dekeny Agustina. “Pengaruh Gender , Religiusitas Dan Sikap Love of Money Terhadap Persepsi Etika Penggelapan Pajak” 400, no. 1 (2020).
(6) Sofha, Dewi, and Dwiarso Utomo. “Keterkaitan Religiusitas , Gender , Lom Dan Persepsi Etika Penggelapan Pajak.” Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) 9, no. 2 (2018): 43–61.
(7) Utama, Mekar Satria. “Siaran Pers Direktorat Jenderal Pajak Kementrian Keuangan” (2015).
(8) Utami, Hamidah Nayati. “Pengaruh Persepsi Korupsi Pajak Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Batu)” 10, no. 1 (2016): 1–8.
(9) Wibisono, Arif Fajar. “Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan.” Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 4, no. 2 (2017): 169–180.
(10) Yuliana, Andika, and Indriyana Puspitosari. “Ex Ante Ethical Perceptions Of Individual Taxpayers Regarding Tax Evasion.” Social Science Studies 1, no. 1 (2021): 001–012.
