Sa’adah, Nur Afifa and Rosalita Rachma Agusti,, SE.,MSA. Ak (2023) Pengaruh Dark Tetrad Personality Terhadap Tax Evasion dengan Religiosity Sebagai Variabel Moderasi (Studi Pada UMKM Jawa Timur). Sarjana thesis, Universitas Brawijaya.
Abstract
Praktik tax evasion di kalangan UMKM masih terjadi. Praktik tersebut berupa mengurangi beban pajak, menghapus beban pajak, dan memanipulasi beban pajak. Pelaku tax evasion dapat diklasifikasikan dalam Dark Triad Personality yang berfungsi untuk menyusun profil risiko pelaku tax evasion. Etis atau tidaknya tax evasion dipengaruhi oleh nilai religiosity seseorang. Tujuan riset ini adalah menguji Dark Tetrad Personality dalam kaitannya dengan tax evasion dan moderasi oleh religiosity. Penelitian ini berbeda dengan penelitian terdahulu dengan memasukkan keseluruhan kepribadian Dark Triad Personality serta menambahkan 1 (satu) kepribadian baru yaitu Sadism. Keempat kepribadian tersebut disebut Dark Tetrad Personality. Penelitian ini menggunakan analisis SEM-PLS dengan sampel UMKM di Jawa Timur. Hasil penelitian pada hipotesis pertama menunjukkan pengaruh positif Dark Tetrad Personality terhadap tax evasion. Hasil penelitian pada hipotesis kedua menunjukkan religiosity tidak mampu mempengaruhi hubungan Dark Tetrad Personality terhadap tax evasion.
English Abstract
The practice of tax evasion among MSMEs is still common. The practice is in the form of reducing the tax burden, eliminating the tax burden, and manipulating the tax burden. Tax evasion actors can be classified in the Dark Triad Personality which serves to compile the risk profile of tax evasion actors. Whether or not tax evasion is ethical is influenced by one's religious value. The purpose of this study is to examine the Dark Tetrad Personality in relation to tax avoidance and moderation by religiosity. This research differs from previous research by including the entire personality of the Dark Triad Personality and adding 1 (one) new personality, namely Sadism. The four personalities are called the Personality Tetrad of Darkness. This study uses SEM-PLS analysis with a sample of MSMEs in East Java. The results of the research on the first hypothesis show a positive effect of Dark Tetrad Personality on tax evasion. The results of the research on the second hypothesis show that religiosity is not able to influence the relationship between Dark Tetrad Personality and tax evasion.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030822 |
| Uncontrolled Keywords: | DARK TETRAD PERSONALITY, RELIGIOSITY, TAX EVASION |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 23 Jan 2024 03:01 |
| Last Modified: | 23 Jan 2024 03:01 |
| URI: | http://repository.ub.ac.id/id/eprint/212113 |
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Text (DALAM MASA EMBARGO)
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