Religiosity, money ethics, materialism, and tax evasion: An exploratory study
Abstract
Tax evasion remains a persistent concern that continues to captivate the attention of scholars and professionals alike, owing to its profound implications for a nation's economic landscape. The objective of this study is to assess the impact of money ethics, intrinsic religiosity, and extrinsic religiosity on tax evasion. Specifically, the study aims to examine the moderating effects of intrinsic religiosity, extrinsic religiosity, gender, and materialism on the relationship between money ethics and tax evasion. A purposive sampling technique is employed to select participants for this study, and primary data is collected through the direct distribution of questionnaires to respondents. The sample size consists of 100 participants. Structural Equation Modeling-Partial Least Squares (SEM-PLS) is utilized as the data analysis technique. The findings of the analysis reveal that money ethics and extrinsic religiosity positively influence tax evasion, while intrinsic religiosity has a negative impact on tax evasion. Moreover, the moderating effect of intrinsic religiosity weakens the relationship between money ethics and tax evasion, whereas the moderating variables of extrinsic religiosity, gender, and materialism do not demonstrate significant effects on the relationship between money ethics and tax evasion. This research provides practical contributions to the government in understanding the reasons behind taxpayers' behavior in engaging in tax evasion.
Full text article
References
Allport, G. W., & Ross, J. M. (1967). Personal Religious Orientation and Prejudice. Journal of Personality and Social Psychology, 5(4), 432–443. https://doi.org/10.1037/h0021212
Aligarh, F. (2017). Penggelapan Pajak: Persepsi Mahasiswa Akuntansi, Kedokteran dan Hukum. Jurnal Analisis Bisnis Ekonomi, 15(1), 44-53. https://doi.org/10.31603/bisnisekonomi.v15i1.1004
Ansar, R., Mahdi, S. A. R., & Susi, W. (2018). The Relationship of Money Ethics on Tax Evasion with Intrinsic Religiosity, Extrinsic Religiosity, and Materialism as Moderating Variables. Accountability, 07(02), 33–47. https://doi.org/10.32400/ja.24691.7.02.2018.33-47
Atmoko, A. D. (2018). Efek Interaksi Religiusitas Intrinsik dan Gender pada Hubungan Money Ethics dengan Tax Evasion. Jurnal Riset Akuntansi Dan Keuangan, 6(3), 391–404. https://doi.org/10.17509/jrak.v4i3.4670
Beebeejaun, A. (2023). Tax evasion and money laundering through crowdfunding: a comparative study of the laws of Mauritius, UK and US. Journal of Financial Crime. https://doi.org/10.1108/JFC-03-2023-0063
Ben Othman, H., Hussainey, K., & Moumen, N. (2023). The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study. European Financial Management. https://doi.org/10.1111/eufm.12420
Blesse, S. (2023). Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment. European Journal of Political Economy, 78, 102365. https://doi.org/10.1016/j.ejpoleco.2023.102365
Christin, L., & Tambun, S. (2018). Pengaruh Money Ethics dan Teknologi Informasi Perpajakan Terhadap Penggelapan Pajak (Tax Evasion) Dimoderasi dengan Religiusitas. Media Akuntansi Perpajakan, 3(1), 94–109. http://journal.uta45jakarta.ac.id/index.php/MAP/article/view/1264
Chan, H. F., Dulleck, U., Fooken, J., Moy, N., & Torgler, B. (2023). Cash and the hidden economy: Experimental evidence on fighting tax evasion in small business transactions. Journal of Business Ethics, 185(1), 89-114. https://doi.org/10.1007/s10551-022-05186-y
Cox, J. C., Rider, M., & Sen, A. (2018). Tax incidence: Do institutions matter? An experimental study. Public Finance Review, 46(6), 899-925. https://doi.org/10.1177/1091142117700720
Dewanta, M. A., & Machmuddah, Z. (2019). Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion. Jurnal Dinamika Akuntansi, 6(1), 71–84.
Dharma, L. (2016). Pengaruh Gender, Pemahaman Perpajakan dan Religiusitas Terhadap Persepsi Penggelapan Pajak. Jom Fekom, 3(1), 1566–1578. https://doi.org/10.24815/jdab.v6i1.10990
Dumiter, F. C. (2023). The correlation between double taxation conventions, tax compliance, and tax evasion. Empirical evidence from OECD countries. Technological and Economic Development of Economy, 29(3), 902-948. https://doi.org/10.3846/tede.2023.18260
Hafizhah, I., Basri, Y. M., & Rusli. (2016). Pengaruh Etika Uang (Money Ethics) Terhadap Penggelapan pajak (Tax Evasion) Dengan Religiusitas, Gender, dan Materialisme Sebagai Variabel Moderasi. Jom Fekom, 3(1), 1652–1665. https://jom.unri.ac.id/index.php/JOMFEKON/article/view/11770
Hidayatulloh, A., & Mutingatun, N. (2020). Etika Uang dan Penggelapan pajak: Religiusitas Intrinsik, Religiusitas Ekstrinsik, Gender, Materialisme, dan Cinta Uang Sebagai Variabel Moderasi. Jurnal Riset Akuntansi, 12(2), 1–15. https://doi.org/10.34010/jra.v12i2.2907
Illahi, I., & Sumari, N. (2021). The Effect of Religiosity on Tax Evasion Behavior with Gender as a Moderating Variable. JIFA (Journal of Islamic Finance and Accounting), 4(2), 108-117. https://doi.org/10.22515/jifa.v4i2.4928
Karlina, Y. (2020). Pengaruh Love of Money, Sistem Perpajakan, Keadilan Perpajakan, Diskriminasi Perpajakan, Pemahaman Perpajakan, Sanksi Religiusitas, dan Religiusitas Terhadap Penggelapan Pajak (Berdasarkan Persepsi Wajib Pajak Orang Pribadi yang Tedaftar di Kantor Pelayan. Prisma (Platform Riset Mahasiswa Akuntansi), 1(1), 58–69. https://ojs.stiesa.ac.id/index.php/prisma
Kong, D., Zhang, Y., & Qin, N. (2023). Anti-corruption campaign and corporate tax evasion: evidence from China. International Tax and Public Finance, 1-50. https://doi.org/10.1007/s10797-023-09777-x
Lau, T., Choe, K., & Tan, L. (2013). The Moderating Effect of Religiosity in the Relationship between Money Ethics and Tax Evasion. Asian Social Science, 9(11), 213–220. https://doi.org/10.5539/ass.v9n11p213
Leenders, W., Lejour, A., Rabaté, S., & Van’t Riet, M. (2023). Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands. Journal of Public Economics, 217, 104785. https://doi.org/10.1016/j.jpubeco.2022.104785
Nugroho, A. D., Ganinda, F. P., Fikrianoor, K., & Hidayatulloh, A. (2020). Money Ethic Memengaruhi Penggelapan Pajak: Peran Love of Money. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 3(2), 132–138. https://doi.org/10.31334/transparansi.v3i2.895
Nurjanah, S., & Aligarh, F. (2022). Family Ownership, Independent Commissioners, Audit Quality, And Tax Avoidance In Indonesia. JIFA (Journal of Islamic Finance and Accounting), 4(2), 82-93. https://doi.org/10.22515/jifa.v4i2.4378
Nuraprianti, D., Kurniawan, A., & Umiyati, I. (2019). Pengaruh Etika Uang (Money Ethichs) Terhadap Penggelapan pajak (Tax Evasion) dengan Religiusitas Intrinsik dan Materialisme Sebagai Variabel Pemoderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 1(2), 161–179. https://doi.org/10.32670/fairvalue.v1i2.10
Oktaviani, R. M., Hardiningsih, P., Yulinar, A., & Udin, U. (2019). Establishing the relationship between money ethics and tax evasion: The moderation role of religiosity. Espacios, 40(34), 10.
Oktaviani, R. M., Srimindarti, C., & Hardiningsih, P. (2018). Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion. Jurnal Akuntansi, 22(1), 105–118. https://doi.org/10.24912/ja.v22i1.325
Silmi, S., Tanno, A., & Firdaus, F. (2020). Efek Moderasi Religiusitas Intrinsik, Gender dan Usia pada Pengaruh Love of Money Terhadap Tax Evasion. Jurnal Benefita, 5(3), 383. https://doi.org/10.22216/jbe.v5i3.5542
Singhapakdi, A., Vitell, S. J., Lee, D.-J., Nisius, A. M., & Yu, G. B. (2013). The Influence of Love of Money and Religiosity on Ethical Decision Making in Marketing. Journal of Business Ethics, November 2018, 184–191. https://doi.org/10.1007/s10551-012-1334-2
Tanra, A. A. M., Yuniar, L. S., Afdalia, N., Farid, E. S., Iqbal, M., Muslimin, U. R., & Nichen. (2021). Pengaruh Kecintaan Uang Terhadap Penggelapan Pajak dengan Religiusitas dan Materialisme Sebagai Variabel Moderasi. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 4(1), 556–566. http://jurnal.untad.ac.id/jurnal/index.php/jan/article/view/17510
Wankhar, A. Z., & Diana, N. (2018). Pengaruh Money Ethics Terhadap Tax Evasion Dengan Reliogiousity, Gender, Materialism Sebagai Variabel Moderating. E-Journal Ilmiah Riset Akuntansi Universitas Islam Malang, 7(5), 44–58.
Authors
Copyright (c) 2023 Nur Jannah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.