Faktor-Faktor yang Mempengaruhi Partisipasi Konsumen Dalam Penghindaran Pajak Konsumsi

Sepriyanto, Jemi and Karina, Ria and Tang, Sukiantono (2022) Faktor-Faktor yang Mempengaruhi Partisipasi Konsumen Dalam Penghindaran Pajak Konsumsi. In: Tugas Akhir. (Submitted)

Preview

Text Genap 2019 FAKTOR-FAKTOR YANG MEMPENGARUHI PARTISIPASI KONSUMEN DALAM PENGHINDARAN PAJAK KONSUMSI.pdf - Submitted Version Download (181kB) | Preview

Abstract

This study aimed to investigate the role of consumers in participating in consumption tax avoidance which explored the role of religiosity, attitudes towards government, and moral recognition. The independent variables in the study were religiosity, attitudes toward government, and moral recognition, while the dependent variable was consumption tax avoidance. The result of the research stated that religiosity had a negative impact on consumers to participate in consumption tax avoidance, where a high level of religiosity led consumers to be more obedient to tax payments. However, attitudes towards government had a negative impact on influencing consumers to participate in consumption tax avoidance, which was if consumer attitudes toward government were negative, then this study hypothesized that consumers participated in consumption tax avoidance. Morever, moral recognition had a negative impact on influencing consumers to participate in consumption tax avoidance, a high level of morale was more compliant with tax payments. The results in this study indicated that religiosity, attitudes toward government, and moral recognition had significantly positive results on consumption tax avoidance. Keywords: Religiosity, Attitude towards government, Moral recognition, Consumption tax avoidance.

Actions (login required)

View Item