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AUTHOR(S): Rachmawati Meita Oktaviani, Ceacilia Srimindarti, Putri Ramawati, Udin Udin
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TITLE Does Religiosity and Morality Undermine Student Perceptions of Money Ethics on Tax Evasion? |
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ABSTRACT This study examined the perceptions of accounting students about money ethics on tax evasion with religiosity and morality as moderating variables. The analytical method used was moderated regression analysis (MRA). This study involved 107 accounting students which were determined using purposive sampling. The results showed that 1) money ethics has a positive and significant effect on tax evasion; 2) religiosity acts as a moderating variable which undermines the positive relationship between money ethics and tax evasion; and 3) morality acts as a moderating variable which weakens the positive relationship between money ethics and tax evasion. Overall, the results of this study showed that with the influence of good religiosity and morality of individuals, it would alleviate tax evasion actions. |
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KEYWORDS tax evasion, student perceptions, money ethics, religiosity, morality |
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Cite this paper Rachmawati Meita Oktaviani, Ceacilia Srimindarti, Putri Ramawati, Udin Udin. (2020) Does Religiosity and Morality Undermine Student Perceptions of Money Ethics on Tax Evasion?. International Journal of Tourism, 5, 11-17 |
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