PENGARUH RELIGIUSITAS DAN DETECTION RATE TERHADAP PENGGELAPAN PAJAK

Alfiah Safitri - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this study were to examine emprically: 1) the influence of religiosity toward the tax evasion, 2) is there a difference between a high detection rate and the lower one toward the demand to do a  tax evasion. This research was used quantitative approach and a quasi-type experimentation. The type of data is primary data. The population was the students of the State University of Padang and the University of Andalas. The sample was 173 respondents and the sampling was done with sampling purposive technique with several criterias. Statistical analysis of simple regression was used for the first hypothesis as well as statistical analysis One-way ANOVA for the second hypothesis.

The results showed that: 1) religiosity had an impact nagatively and significantly toward the tax evasion. If someone had a high religiosity then they would tend to have higher tax compliance. 2) There was a difference between a high detection rate and the lower one toward the demand to do a tax evasion. If the detection of the fraudulent tax was getting high, then the tax evasion would be decreased.

Keyword : Religiosity, Detection Rate, Tax Evasion

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References


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