PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP TAX EVASION DENGAN RELIGIOSITY SEBAGAI MODERASI (STUDI KASUS PADA WPOP DI KPP MADYA BATAM)

MELVINA (2023) PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP TAX EVASION DENGAN RELIGIOSITY SEBAGAI MODERASI (STUDI KASUS PADA WPOP DI KPP MADYA BATAM) , TESIS, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

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).

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