PENGARUH MACHIAVELLIAN BEHAVIOR DAN LOVE OF MONEY TERHADAP TAX EVASION DENGAN ETHICAL DECISION MAKING SEBAGAI VARIABEL MEDIASI PADA WAJIB PAJAK ORANG PRIBADI DI JAKARTA

WISNU, GRETA GRAHENI (2020) PENGARUH MACHIAVELLIAN BEHAVIOR DAN LOVE OF MONEY TERHADAP TAX EVASION DENGAN ETHICAL DECISION MAKING SEBAGAI VARIABEL MEDIASI PADA WAJIB PAJAK ORANG PRIBADI DI JAKARTA. Skripsi thesis, Universitas Tarumanagara.

[img] Text
GRETA GRAHENI WISNU- 125160128 JA.pdf

Download (564kB)

Abstract

Tujuan penelitian adalah untuk menguji secara empiris pengaruh Machiavellian behavior dan love of money terhadap ethical decision making, pengaruh ethical decision making terhadap tax evasion serta pengaruh Machiavellian behavior dan love of money terhadap tax evasion dimediasi ethical decision making. Populasi adalah seluruh wajib pajak terdaftar di Jakarta. Sampel adalah 163 wajib pajak terdaftar di Jakarta. Data diperoleh melalui penyebaran kuesioner di empat KPP Jakarta dan diolah menggunakan metode PLS-SEM. Hasil penelitian menunjukkan Machiavellian behavior dan love of money berpengaruh secara negatif dan signifikan terhadap ethical decision making, dan ethical decision making berpengaruh secara negatif dan signifikan terhadap tax evasion. Selanjutnya, Machiavellian behavior dan love of money berpengaruh secara positif dan signifikan terhadap tax evasion dimediasi oleh ethical decision making. Seseorang yang mempunyai Machiavellian behavior dan love of money tinggi cenderung melakukan tax evasion, di mana etika sebagai faktor penguat atau pelemah dalam pengambilan keputusan. Kata kunci: Machiavellian behavior, love of money, pengambilan keputusan etis, penggelapan pajak The objective of this research is to obtain empirical evidence about the effect of Machiavellian behavior and love of money (LoM) to ethical decision making (EDM), the effect of EDM to tax evasion, and the effect of Machiavellian behavior and LoM to tax evasion mediated by EDM. The population is all taxpayers in Jakarta and the sample is 163 taxpayers in Jakarta. The data was gathered using questionnaire at four tax offices in Jakarta and analyzed using PLS-SEM method. The results of this research are Machiavellian behavior and LoM have negative and significant effect on EDM, EDM has negative and significant effect on tax evasion, and Machiavellian behavior and LoM have positive and significant effect on tax evasion mediated by EDM. This indicates people with high Machiavellian behavior and high love of money tend to do tax evasion with ethics as the booster factor of decision making. Key words: Machiavellian behavior, love of money, ethical decision making, tax evasion

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 13 Sep 2021 07:19
Last Modified: 22 Jun 2023 03:54
URI: http://repository.untar.ac.id/id/eprint/32572

Actions (login required)

View Item View Item