PENGARUH MODERASI SOSIO DEMOGRAFI TERHADAP HUBUNGAN ANTARA MORAL-ETIKA PAJAK DAN TAX AVOIDANCE PAJAK PENGHASILAN WAJIB PAJAK BADAN DI KPP SURABAYA

Mienati Somya Lasmana, Heru Tjaraka

= http://dx.doi.org/10.20473/jeba.V21I22011.4298
Abstract views = 186 times | downloads = 2264 times

Abstract


Tax avoidance is part of tax planning that intended to maximize profits or income after taxes by
decreasing the tax burden. This study aims to examine the relationship between tax morale-ethical
and tax avoidance intentions of taxpayers in Surabaya, as well as to test the moderating effect of
socio-demographic variables: age, gender, formal education and informal education. Research methods
used in this study was survey by questionnaires. One hundred and sixty-five of registered taxpayers
in the whole of tax office (KPP) in the neighborhood of East Java Regional Office of the Directorate
General Tax I . The study has found: (1).Tax –morale ethical has shown a negative relationship
toward tax avoidance intension (2). Women taxpayer tends to strengthen the relationship between
tax moral-ethical and tax avoidance intentions. (3) Informal education background proven to moderate
the relationship between tax moral-ethical and tax avoidance intentions. The future venue of research
to improve the results of this research, can be done by considering other predictor variables such as:
high tariffs, low-risk audit findings, culture, and the confidence of taxpayer on tax allocation by
government
Keywords: Tax avoidance, tax planning, intension of tax-avoidance, tax morale-ethical,
socio-demographics

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