Date: 09-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH SELF ASSESSMENT SYSTEM DAN MORAL-ETIK TERHADAP TAX EVASION DENGAN SOSIO DEMOGRAFI SEBAGAI VARIABEL MODERASI (Studi pada KPP Pratama Malang Utara)

Detail
Author Agnesia Retno Yulianing Putri
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to determine the effect of Self Assessment System and Moral Ethics on Tax Evasion with Socio Demography as Moderation Variables. Object of research on individual taxpayers who are registered in the KPP Pratama Malang Utara in 2017. The sampling technique uses Random Sampling. The number of samples is determined by the Slovin formula and obtained as many as 100 samples. The data obtained is primary data, namely the distribution of questionnaires to respondents. The analysis technique used is Moderate Regression analysis (MRA). The results of research hypothesis 1 and hypothesis 3 show a significance value of 0.000 <0.05, which means that the self-assessment system and moral-ethics affect the tax evasion with a B value each showing a negative value, so that the direction is negative. While the results of hypotheses 2 and 4 show a significance value of 0.000 <0.05, which means that socio-demographic moderates the relationship between self-assessment system and the ethics of tax evasion. The F test results of the MRA test show a significance value of 0,000, this indicates that this regression model is feasible to use. Based on the four results of the coefficient of determination (R2) shows the respective values of 0.461; 0,683; 0.411 and 0.571.